Agee Fonzi Miradz PT HYPERINDO

1912070358 Worksheet
For The Year Ended December 31, 2019

Trial Balance Transaksi Selama Trial Balance Income Statement of Financial

Adjustments Adjusted Trial Balance
1 December 2019 Desember 2019 31 December 2019 Statement Position

Accounts Dr. Cr. Dr Cr Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
Cash 1,200,000 780,200 419,800 419,800 419,800
Account Receivable 150,000 150,000 150,000 150,000
Merchandise Inventory 85,000 786,000 871,000 371,000 500,000 500,000
Prepaid Insurance 30,000 30,000 20,000 10,000 10,000
Store Supplies 25,000 25,000 25,000 25,000
Office Supplies 20,000 50,000 70,000 40,000 30,000 30,000
Store Equipment 60,000 60,000 60,000 60,000
Accumulate
Depreciation - Store 6,000 6,000
Equipment 5,000 11,000 11,000
Office Equipment 70,000 70,000 70,000 70,000
Accumulated
Depreciation - Office 7,000 7,000
Equipment 4,000 11,000 11,000
Account Payable 250,000 250,000 250,000 250,000
Salaries Payable 100,000 100,000 80,000 180,000 180,000
Unearned Rent 80,000 80,000 55,000 25,000 25,000
Agee, Capital 700,000 700,000 700,000 700,000
Income Summary 0 0 0
Rent Revenue 0 0 55,000 55,000 55,000
Sales 2,000,000 210,000 2,210,000 2,210,000 2,210,000
Sales Return and Allowances 0 0 0
Sales Discount 0 4,200 4,200 4,200 4,200
Cost of Merchandise Sold 1,400,000 150,000 1,550,000 371,000 1,921,000 1,921,000
Office Supplies Expense 0 0 40,000 40,000 40,000
Insurance Expense 0 0 20,000 20,000 20,000
Depreciation Expense -
0 0
Store Equipment 5,000 5,000 5,000
Depreciation Expense -
0 0
Office Equipment 4,000 4,000 4,000
Advertising Expense 20,000 20,000 20,000 20,000
Misc. Expense 13,000 13,000 13,000 13,000
Office Salaries Expense 40,000 40,000 120,000 120,000
Rent Expense 30,000 30,000 80,000 30,000 30,000
Totals Rp3,143,000 Rp3,143,000 Rp3,353,000 Rp3,353,000 Rp3,442,000 Rp3,442,000 2,177,200 2,265,000 1,264,800 1,177,000
Net Income 87,800 87,800
Totals Rp2,265,000 Rp2,265,000 Rp1,264,800 Rp1,264,800