PT.

STAR Tour and Travel

Closing Entries Tral Balance
As at : September 30, 2021

CODE ACCOUNT TITTLE DEBIT CREDIT

111 Cash Rp - Rp -
112 Petty Cash Rp 10,336,000 Rp -
113 Bank Rp 94,012,600 Rp -
114 Accounts Receivable Rp 30,000,000 Rp -
115 Allowance for Bad Debt Rp - Rp 3,000,000
117 Supplies Rp 800,000 Rp -
121 Land Rp 250,000,000 Rp -
122 Building Rp 200,000,000 Rp -
123 Acc. Dep. of Building Rp - Rp 90,833,333
124 Equipment Rp 40,000,000 Rp -
125 Acc. Dep. of Equipment Rp - Rp 12,333,333
126 Vehicle Rp 20,000,000 Rp -
127 Acc. Dep. of Vehicle Rp - Rp 6,208,333
211 Account Payable Rp - Rp 27,000,000
216 Transport Payable Rp - Rp 1,540,000
219 Driver & Guide Payable Rp - Rp 1,800,000
311 Common Stock Rp - Rp 300,000,000
312 Dividend Rp - Rp -
313 Retained Earning Rp - Rp -
AMOUNT Rp 645,148,600 Rp 442,715,000