Cash Rp 4,000,000

Account Receivable Rp 6,500,000

Merchandise Inventory Rp 35,620,000
Prepaid Insurance Rp 303,000
Store Supplies Rp 60,000
Office Supplies Rp 20,000
Store Equipment Rp 11,400,000
Accumulated Depreciation - Store Equipment Rp 4,900,000
Office Equipment Rp 1,000,000
Accumulated Depreciation - Office Equipment Rp 676,000
Account Payable Rp 2,019,000
Notes Payable Rp 2,388,000
Sales Salaries Payable Rp -
Office Salaries Payable Rp -
Unearned Rent Rp 465,000
Retained Earning Rp -
Share Capital - Ordinary Rp 5,608,300
Dividend Rp 250,000
Sales Rp 93,641,700 Catatan:
Sales Return & Allowance Rp 300,000 Persediaan akhir > nilai di nerac
Sales Discount Rp 105,000 Dr. M/I
Cost of Good Sold Rp 40,445,000
Sales Salaries Expense Rp 1,250,000
Advertising Expense Rp 650,000 Persediaan akhir < nilai di nerac
Depreciation Expense - Store Equipment Rp - Dr. COGS
Store Supplies Expense Rp -
Miscellaneous Sales Expense Rp 235,000
Office Salaries Expense Rp 2,350,000
Rent Expense Rp 5,000,000
Insurance Expense Rp -
Depreciation Expense - Office Equipment Rp -
Miscellaneous Office Expense Rp 50,000
Office Supplies Expense Rp -
Rent Revenue Rp -
Interest Expense Rp 160,000
sediaan akhir > nilai di neraca saldo Dr. Cost of Good Sold Rp 5,800,000
Cr. Merchandise Inventory
Cr. COGS
Dr. Insurance Expense Rp 230,000
sediaan akhir < nilai di neraca saldo Cr. Prepaid Insurance

Cr. M/I Dr. Strore Supplies Expense Rp 40,000

Cr. Store Supplies

Dr. Office Supplies Expense Rp 16,250

Cr. Office Supplies

Dr. Depreciation Expense - Store Equipment Rp 420,000

Cr. Accumulated Depreciation - Store Equipment

Dr. Depreciation Expense - Office Equipment Rp 197,000

Cr. Accumulated Depreciation - Office Equipment

Dr. Sales Salaries Expense Rp 52,000

Cr. Sales Salaries Payable

Dr. Office Salaries Expense Rp 185,000

Cr. Office Salaries Payable

Dr. Uearned Rent Rp 135,000

Cr. Rent Revenue
 ( Rp 35.620.000 - Rp 29.820.000 )
Rp 5,800,000

Rp 230,000

Rp 40,000

( Rp 20.000 - Rp 3.750 )
Rp 16,250

Rp 420,000

Rp 197,000

Rp 52,000

Rp 185,000

Rp 135,000
 Trial Balance
Account Title
Dr.
Cash Rp 4,000,000
Account Receivable Rp 6,500,000
Merchandise Inventory Rp 35,620,000
Prepaid Insurance Rp 303,000
Store Supplies Rp 60,000
Office Supplies Rp 20,000
Store Equipment Rp 11,400,000
Accumulated Depreciation - Store Equipment
Office Equipment Rp 1,000,000
Accumulated Depreciation - Office Equipment
Account Payable
Notes Payable
Sales Salaries Payable
Office Salaries Payable
Unearned Rent
Retained Earning
Share Capital - Ordinary
Dividend Rp 250,000
Sales
Sales Return & Allowance Rp 300,000
Sales Discount Rp 105,000
Cost of Good Sold Rp 40,445,000
Sales Salaries Expense Rp 1,250,000
Advertising Expense Rp 650,000
Depreciation Expense - Store Equipment Rp -
Store Supplies Expense Rp -
Miscellaneous Sales Expense Rp 235,000
Office Salaries Expense Rp 2,350,000
Rent Expense Rp 5,000,000
Insurance Expense Rp -
Depreciation Expense - Office Equipment Rp -
Miscellaneous Office Expense Rp 50,000
Office Supplies Expense Rp -
Rent Revenue
Interest Expense Rp 160,000

Net Income (Laba)

Rp 109,698,000
Trial Balance Adjustment Adjusted Trial Balance
Cr. Dr. Cr. Dr. Cr.
Rp 4,000,000
Rp 6,500,000
Rp 5,800,000 Rp 29,820,000
Rp 230,000 Rp 73,000
Rp 40,000 Rp 20,000
Rp 16,250 Rp 3,750
Rp 11,400,000
Rp 4,900,000 Rp 420,000 Rp 5,320,000
Rp 1,000,000
Rp 676,000 Rp 197,000 Rp 873,000
Rp 2,019,000 Rp 2,019,000
Rp 2,388,000 Rp 2,388,000
Rp - Rp 52,000 Rp 52,000
Rp - Rp 185,000 Rp 185,000
Rp 465,000 Rp 135,000 Rp 330,000
Rp - Rp -
Rp 5,608,300 Rp 5,608,300
Rp 250,000
Rp 93,641,700 Rp 93,641,700
Rp 300,000
Rp 105,000
Rp 5,800,000 Rp 46,245,000
Rp 52,000 Rp 1,302,000
Rp 650,000
Rp 420,000 Rp 420,000
Rp 40,000 Rp 40,000
Rp 235,000
Rp 185,000 Rp 2,535,000
Rp 5,000,000
Rp 230,000 Rp 230,000
Rp 197,000 Rp 197,000
Rp 50,000
Rp 16,250 Rp 16,250
Rp - Rp 135,000 Rp 135,000
Rp 160,000

Rp 109,698,000 Rp 7,075,250 Rp 7,075,250 Rp 110,552,000 Rp 110,552,000

 Income Statement Statement of Financial Position
Dr. Cr. Dr. Cr.
Rp 4,000,000
Rp 6,500,000
Rp 29,820,000
Rp 73,000
Rp 20,000
Rp 3,750
Rp 11,400,000
Rp 5,320,000
Rp 1,000,000
Rp 873,000
Rp 2,019,000
Rp 2,388,000
Rp 52,000
Rp 185,000
Rp 330,000
Rp -
Rp 5,608,300
Rp 250,000
Rp 93,641,700
Rp 300,000
Rp 105,000
Rp 46,245,000
Rp 1,302,000
Rp 650,000
Rp 420,000
Rp 40,000
Rp 235,000
Rp 2,535,000
Rp 5,000,000
Rp 230,000
Rp 197,000
Rp 50,000
Rp 16,250
Rp 135,000
Rp 160,000
Rp 57,485,250 Rp 93,776,700 Rp 53,066,750 Rp 16,775,300
Rp 36,291,450 Rp 36,291,450
Rp 93,776,700 Rp 93,776,700 Rp 53,066,750 Rp 53,066,750
 Glow Company
Income Statement
For period ended December 31, 2021

Sales
Sales Revenue
Less: Sales return & allowance Rp 300,000
Sales dicsount Rp 105,000 Rp 405,000
Net Sales

Cost of Good Sold

Gross Profit

Operating Expense
1) Admnistrative Expense
Office Salaries Expense Rp 2,535,000
Rent Expense Rp 5,000,000
Insurance Expense Rp 230,000
Depreciation Expense - Office Equipment Rp 197,000
Miscellaneous Office Expense Rp 50,000
Office Supplies Expense Rp 16,250 Rp 8,028,250

2) Selling Expense
Sales Salaries Expense Rp 1,302,000
Advertising Expense Rp 650,000
Depreciation Expense - Store Equipment Rp 420,000
Store Supplies Expense Rp 40,000
Miscellaneous Sales Expense Rp 235,000 Rp 2,647,000
Total operating expense

Other income and expense

Rent Revenue Rp 135,000
Total other income and expense
Income from operations
Interest expense Rp 160,000
Total income from operations

Net Income
 Glow Company
Statement of Retained Earning
For period ended December 31, 2021

Retained Earning Beginning Rp -

Rp 93,641,700 Add: Net Income Rp 36,291,450
Less: Dividen Rp 250,000
Retained Earning Ending Rp 36,041,450
Rp 93,236,700

Rp 46,245,000

Rp 46,991,700

Rp 10,675,250

Rp 135,000

Rp 160,000

Rp 36,291,450
 G
ng Statemen
2021 De

ASSETS
Current Assets
Cash
Account receivable
Merchandise Inventory
Prepaid Insurance
Store Supplies
Office Supplies
Total Current Assets

Non Current Asset

Store Equipment
Accumulated Depreciation - Store Equipment
Office Equipment
Accumulated Depreciation - Office Equipment
Total Fixed Assets

TOTAL ASSETS
 Glow Company
Statement of Financial Position
December 31, 2021

SSETS LIABILITY + EQUITY

LIABILITY
Rp 4,000,000 Short Term Liability
Rp 6,500,000 Account Payable Rp 2,019,000
Rp 29,820,000 Notes Payable Rp 2,388,000
Rp 73,000 Sales Salaries Payable Rp 52,000
Rp 20,000 Office Salaries Payable Rp 185,000
Rp 3,750 Unearned Rent Rp 330,000
Rp 40,416,750 Total Short Term Liabiality Rp 4,974,000

Long Term Liability

Rp 11,400,000 - Rp -
-Rp 5,320,000 Total Long Term Liabiality Rp -
Rp 1,000,000 TOTAL LIABILITY
-Rp 873,000
Rp 6,207,000 EQUITY
Retained Earning Rp 36,041,450
Share Capital - Ordinary Rp 5,608,300
TOTAL EQUITY
Rp 46,623,750 TOTAL LIABILITY + EQUITY
Rp 4,974,000

Rp 41,649,750
Rp 46,623,750