Jurnal A

1 Supplies Expense 3,400,000.00

Supplies 3,400,000.00
(4500-1100)
2 Salaries and Wages Expense 44,000,000.00
Salaries and Wages Payable 44,000,000.00

3 Interest Revenue 650,000.00

Interest Receivable 650,000.00
(5000-4350)
4 Rent Revenue 62,500,000.00
Unearned Rent Revenue 62,500,000.00
(125jt/2) karena close tahun 2019
5 Retained Earnings 25,000,000.00
Accumulated Depreciation - Equipment 25,000,000.00

6 Depreciation Expense 25,000,000.00

Accumulated Depreciation - Asset A 25,000,000.00

Original Cost 180,000,000.00

Accumulated Depreciation 48,000,000.00 (180jt/15*4tahun)
Book Value 132,000,000.00
Estimated Residual Value (7,000,000.00)
Depreciable Base 125,000,000.00
Usefull Life 5.00
(9tahun - 4 Tahun yang sdah berjalan)
Depreciation Expense 25,000,000.00

7 Asset B 160,000,000.00
Accumulated Depreciation - Asset B 64,000,000.00
Retained Earnings 96,000,000.00
(160jt/10*4tahun)
Depreciation Expense 16,000,000.00
Accumulated Depreciation - Asset B 16,000,000.00
(160jt/10)
Jurnal B
1 Retained Earnings 3,400,000.00
Supplies 3,400,000.00

2 Retained Earnings 44,000,000.00

Salaries and Wages Payable 44,000,000.00

3 Retained Earnings 650,000.00

Interest Receivable 650,000.00

4 Retained Earnings 62,500,000.00

Unearned Rent Revenue 62,500,000.00

5 Retained Earnings 25,000,000.00

Accumulated Depreciation - Equipment 25,000,000.00
(Sama karena hanya adjusment)
6 Retained Earnings 25,000,000.00
Accumulated Depreciation - Asset A 25,000,000.00

7 Asset B 160,000,000.00
Accumulated Depreciation - Asset B 64,000,000.00
Retained Earnings 96,000,000.00
(160jt/10*4tahun)
Retained Earnings 16,000,000.00
Accumulated Depreciation - Asset B 16,000,000.00
(160jt/10)