Buana Karya Baru

Adjusted Trial Balance

31th December 2020

No Account Name Debit Credit

101 Cash Rp 45,613
112 Account Receivable Rp 22,700
115 Notes Receivable Rp 39,000
120 Inventory Rp 31,136
126 Supplies Rp 700
130 Prepaid Insurance Rp 2,000
157 Equipment Rp 6,450
158 Accumulated Dep Equipment Rp 1,500
200 Note Payable Rp 15,000
201 Account Payable Rp 31,800
230 Interest Payable Rp 50
311 Share Capital-Ordinary Rp 50,000
312 Deviden Rp 800
320 Retained Earnings Rp 28,700
401 Sales Revenue Rp 79,400
412 Sales Return And Allowance Rp - Rp -
414 Sales Discount Rp 126
505 Cost Of Goods Sold Rp 47,640
621 Dep Expense Equipment Rp 1,500
631 Supplies Expense Rp 700
726 Office Salaries Expense Rp - Rp -
727 Sales Salaries Expense Rp 8,100
729 Rent Expense Rp 1,000
730 Insurance Expense Rp 2,000
741 Interest Expense Rp 50
Amount Rp 209,515 Rp 206,450