d) Buatlah laporan laba rugi dan laporan laba ditahan untuk bulan Juli dan laporan posisi

keuangan saat 31 Juli.

Lori Callebaut
Retained Earnings Statement
For the month ended July, 31 2011
Retained earnings, July 1 0
Add : Net income 9.160
9.160
Less : Dividends 1.200
Retained Earnings, July 31 7.960

Lori Callebaut
Financial Statement
September 30, 2017
Assets
Equipment 12.000
Less : Accumulated depreciation equipment 500
11.500
Prepaid Insurance 3.300
Supplies 560
Accounts Receivable 14.200
Cash 7.800
37.360
Equity and Liabilities
Equity
Share Capital-Ordinary 20.000
Retained Earnings 7.900
27.960
Liabilities
Accounts Payable 7.200
Salaries and Wages Payable 2.200
9.400
37.360
 Post Closing Trial Balance

Date Account Title and Explanation Ref. Debit Credit

July 31 Service Revenue 400 18.600
Income Summary 350 18.600
31 Income Summary 350 9.440
Gasoline Expense 633 400
Salaries and Wages Expense 726 6.700
Depreciation Expense 711 500
Insurance Expense 722 300
Supplies Expense 631 1.540
31 Income Summary 350 9.160
Retained Earnings 320 9.160
31 Retained Earnings 320 1.200
Dividends 332 1.200
38.400 38.400