NERACA SALDO PNUTPANPT BERKAHPOST CLOSING TRIAL BALANCEDECEMBER 31, 2013ACCOUNT NUMBERACCOUNT NAMEDEBITCREDITRpRp1-1110Cash in Bank145,257,50001-1120Petty Cash3,500,00001-1210Accounts Receivable111,575,00001-1220Allowance for Doubtful Debt03,600,0001-1310Merchandise Inventory56,500,00001-1320Supplies6,800,00001-1410Prepaid Rent1,500,00001-1420Prepaid Insurance4,000,00001-2100Stock Investments210,000,00001-3100Land275,000,00001-3210Building at Cost260,000,00001-3220Building Accum Depr015,750,0001-3301Vehicle at Cost001-3301Vehicle Accum Sdepr001-3401Equipment at Cost89,500,00001-3402Equipment Accum Depreciation022,300,0002-1110Credit Card002-1210Accounts Payable039,380,0002-1211Accrued Expenses002-1212Income Tax Payable0187,5002-1213PPN Payable002-1310PPN Outcome083,190,0002-1320PPN Income59,680,00002-1600Dividend Payable002-2100Bank Mandiri Loan085,000,0003-1100Common Stock0790,000,0003-1200Retained Earnings0183,905,000Jumlah1,223,312,5001,223,312,500

BUKU BESAR PT BERKAHLEDGERDECEMBER 31, 2013 (In Rupiah)Nama:Cash In BankNomor :11110-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo138,060,00031CRJ111,150,000249,210,00031CPJ103,952,500145,257,500Nama:Petty CashNomor :11120-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo3,500,000Nama:Account ReceivableNomor :11210-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo55,000,00031SJ89,575,000144,575,00031CRJ33,000,000111,575,000Nama:Allowance of DoubTful DebtNomor :11220-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo3,600,000Nama:Merchandise InventoryNomor :11310-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo82,000,00031SJ38,000,000120,000,00031GJ63,500,00056,500,000Nama:SUPPLIESNomor :11320-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo6,800,000Nama:Prepaid RENTNomor :11410-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo1,500,000Nama:Prepaid InsuranceNomor :11420-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo4,000,000Nama:STOCK INVESTMENTSNomor :12100-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo210,000,000Nama:LANDNomor :13100-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo275,000,000Nama:BUILDING AT COSTNomor :13210-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo260,000,000Nama:BUILDING ACCUM DEPRNomor :13220-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo15,250,000Nama:VEHICLE AT COSTNomor :13301-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo80,000,00031CRJ80,000,0000Nama:VEHICLE ACCUM DEPRNomor :13302-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo5,000,00031CRJ5,000,0000Nama:EQUIPMENT AT COSTNomor :13401-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo89,500,000Nama:EQUIPMENT ACCUM DEPRNomor :13402-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo21,500,000Nama:CREDIT CARDNomor :21110-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo4,200,00031CPJ4,200,0000Nama:ACCOUNT PAYABLENomor :21210-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo77,000,00031PJ41,800,000118,800,00031GJ2,420,000116,380,00031CPJ77,000,00039,380,000Nama:ACCRUED EXPENSESNomor :21211-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo1,300,000Nama:INCOME TAX PAYABLENomor :21212-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo31CPJ187,500187,500Nama:ppn outcomeNomor :21310-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo73,700,00031SJ8,110,00081,810,00031CRJ1,380,00083,190,000Nama:ppn INcomeNomor :21320-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo56,100,00031PJ3,800,00059,900,00031GJ220,00059,680,000Nama:PPN payableNomor :DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1SaldoNama:bank MANDIRI LoanNomor :22100-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo100,000,00031CPJ15,000,00085,000,000Nama:cOMMON stockNomor :31100-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo790,000,000Nama:retained earningNomor :38000-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo53,000,000Nama:INCOME SUMMARYNomor :DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1SaldoNama:Sales OF MARCHANDISENomor :41100-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo554,500,00031SJ81,100,000635,600,00031CRJ13,000,000648,600,000Nama:FREIGHT COLLECTEDNomor :42100-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo7,500,00031SJ365,0007,865,00031CRJ135,0008,000,000Nama:LATE FEE COOLLECTEDNomor :42200-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1SaldoNama:SALES DISCOUNTNomor :42300-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo8,500,00031CRJ165,0008,665,000Nama:COST OF GOODS SOLDNomor :51100-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo323,440,00031GJ61,300,000384,740,000Nama:freight paidNomor :52000-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo1,220,000Nama:PURCHASE DISCOUNTNomor :53000-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo1,090,00031CPJ880,0001,970,000Nama:advertising expensesNomor :61100-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo14,000,000Nama:IN STORE PROMOTION EXPENSESNomor :61200-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo8,000,000Nama:UTILITY EXPENSESNomor :62100-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo7,200,000Nama:TELEPHONE EXPENSESNomor :62200-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo5,400,000Nama:RENT EXPENSESNomor :62300-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo12,500,000Nama:SUPPLIES EXPENSESNomor :62400-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo7,600,000Nama:MAINTENANCE & REPAIR EXPENSESNomor :62500-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo10,000,000Nama:Bad Debt ExpenseNomor :62600-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo2,000,000Nama:Depreciation ExpenseNomor :62700-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo13,750,000Nama:Insurance ExpenseNomor :62800-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo6,500,000Nama:LATE FEE EXPENSESNomor :62900-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo31CPJ220,000220,000Nama:Wages and Salaries expenseNomor :63100-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo26,500,00031CPJ3,750,00030,250,000Nama:INTEREST INCOMENomor :81000-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo3,500,000Nama:DEVIDEND INCOMENomor :82000-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo8,500,000Nama:Interest ExpenseNomor :91000-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo4,070,00031CPJ1,500,0005,570,000Nama:Bank Service ChargeNomor :92000-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo7,500,000Nama:INCOME TAX EXPENSENomor :DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1SaldoNama:LOSS OF SALES VEHICLENomor :93000-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1SaldoNama:lost sales of vehicleNomor :94000-DATEDESCRIPTIONREFDEBITKREDITBALANCEDEBITKREDITDes1Saldo31CRJ12,000,00012,000,000

JURNAL PENUTUPPT BERKAHCLOSING ENTRIESDECEMBER 31, 2013DATEDESCRIPTIONPOSDEBITCREDITREFRpRpDes31Sales of Merchandise4-1100649,400,0002013Freight Collected4-21008,000,000Purchase Discount5-30001,970,000Interest Income8-10003,500,000Deviden Income8-20008,500,000Income Summary3-1300671,370,00031Income Summary3-1300511,618,994Sales Discount4-23008,665,000Cost of goods Sold5-1100384,740,000Freight Paid5-20001,220,000Advertising Expenses6-110014,800,000In store Promotion Expense6-12008,000,000Utility Expenses6-21007,200,000Telephone Expenses6-22005,400,000Rent Expense6-230012,500,000Supplies expense6-2400182,775Maintenance & Repair Expense6-250010,750,000Bad Debt Expense6-26002,000,000Depreciation Expense6-2700292,347Insurance Expense6-2800328,872late Fee Expense6-2900220,000Wage & salaries Expense6-310030,250,000Interest Expense9-10005,570,000Bank Service Charge9-20007,500,000Gain/loss sales vehicle9-400012,000,00031Income Summary3-1300183,905,000Common Stock3-1100183,905,000JUMLAH695,523,994695,523,994

ARUS KASPT BERKAHCASH FLOW REPORTDECEMBER 31, 2013(In Rupiah)KETERANGANRpSALDORpARUS KAS DARI AKTIVITAS OPERASIPembayaran piutang dari Toko Dita16,335,000PT Mekar Nusa Dua(43,120,000)Penjualan Tunai15,315,000PT Cipta Pesona(11,000,000)Penjualan Tunai kendraan63,000,000Pembayaran piutang dari Toko Baru16,500,000PT Nusa Persada(22,220,000)Pelunasan Kartu Kredit(4,200,000)Pembayaran Angsuran B.Mandiri(15,000,000)Biaya Bunga(1,500,000)Pembayaran Gaji Karyawan(3,562,500)Brosur Perusahaan(800,000)Office suppliis(500,000)Telepon bulan Nopember(350,000)Listrik bulan Nopember(575,000)Air bulan Nopember(375,000)Pemeliharaan alat-alat(750,000)Arus Kas Bersih dari Aktivitas Operasi7,197,500ARUS KAS DARI AKTIVITAS PENDANAANArus Kas Bersih dari Aktivitas Pendanaan0ARUS KAS DARI AKTIVITAS IVESTASIArus Kas Bersih dari Aktivitas investasi0Kenaikan Bersih Kas dan setara kas7,197,500Kas dan setara kas pada awal periode141,560,000Kas dan setara kas pada akhir periode148,757,500

NERACAPT BERKAHBALANCE SHEETDECEMBER 31, 2013ASSETS1.0031.00LIABILITY AND EQUITYDESCRIPTIONBALANCEDESCRIPTIONBALANCERpRpRpRpCurrent AssetsCurrent LiabilitiesCash in Bank145,257,500.00Accounts Payable39,380,000.00Petty Cash3,500,000.00Accrued Expenses0.00Accounts Receivable111,575,000.00Income Tax Payable187,500.00Allowance for Doubtful Debt(3,600,000.00)PPN Outcome83,190,000.00Merchandise Inventory56,500,000.00PPN Income(59,680,000.00)Supplies6,800,000.00Total Current Liabilities63,077,500.00Prepaid Rent1,500,000.00Prepaid Insurance4,000,000.00Long Term LiabilitiesStock Investments210,000,000.00Total Current Assets535,532,500.00Bank Mandiri Loan85,000,000.00Fixed AssetsEquityLand275,000,000.00Common Stock790,000,000.00Building at Cost260,000,000.00Retained Earnings183,905,000.00Building Accum Depr(15,750,000.00)Vehicle at Cost0.00Vehicle Accum Sdepr0.00Equipment at Cost89,500,000.00Equipment Accum Depreciation(22,300,000.00)Total Fixed Assets586,450,000.00Total Equity1,058,905,000.00TOTAL ASSETS1,121,982,500.00TOTAL LIABILITIES & EQUITY1,121,982,500.00

PERUBAHAN MODALPT BERKAH"CAPITAL STATEMENT"DECEMBER 31, 2013DESCRIPTIONBALANCERpRetained Earning, 1 Desember 2013$53,000,000Penambahan :Laba tahun berjalan130,905,000Pengurangan :Dividend0Retained Earning, 31 Desember 2013183,905,000

WORKSHEETPT BERKAHWORKSHEETDECEMBER 31, 2013Account NumberAccount NameTrial BalanceAdjustment EntriesTrial Balance After AJPIncome StatementBalance SheetDebitCreditDebitCreditDebitCreditDebitCreditDebitCreditRpRpRpRpRpRpRpRpRpRp1-1110Cash in Bank145,257,5000.00.0145,257,5000.00.00.0145,257,5000.01-1120Petty Cash3,500,0000.00.03,500,0000.00.00.03,500,0000.01-1210Accounts Receivable111,575,0000.00.0111,575,0000.00.00.0111,575,0000.01-1220Allowance for Doubtful Debt3,600,0000.00.00.03,600,0000.00.00.03,600,0001-1310Merchandise Inventory56,500,0000.00.056,500,0000.00.00.056,500,0000.01-1320Supplies6,800,0000.00.06,800,0000.00.00.06,800,0000.01-1410Prepaid Rent1,500,0000.00.01,500,0000.00.00.01,500,0000.01-1420Prepaid Insurance4,000,0000.00.04,000,0000.00.00.04,000,0000.01-2100Stock Investments210,000,0000.00.0210,000,0000.00.00.0210,000,0000.01-3100Land275,000,0000.00.0275,000,0000.00.00.0275,000,0000.01-3210Building at Cost260,000,0000.00.0260,000,0000.00.00.0260,000,0000.01-3220Building Accum Depr15,250,0000.0$500,0000.015,750,0000.00.00.015,750,0001-3301Vehicle at Cost0.00.00.00.00.00.00.00.01-3301Vehicle Accum Sdepr0.00.00.00.00.00.00.00.01-3401Equipment at Cost89,500,0000.00.089,500,0000.00.00.089,500,0000.01-3402Equipment Accum Depreciation21,500,0000.0$800,0000.022,300,0000.00.00.022,300,0002-1110Credit Card0.00.00.00.00.00.00.00.02-1210Accounts Payable39,380,0000.00.00.039,380,0000.00.00.039,380,0002-1211Accrued Expenses0.00.00.00.00.00.00.00.02-1212Income Tax Payable187,5000.00.00.0187,5000.00.00.0187,5002-1213PPN Payable0.00.00.00.00.00.00.00.02-1310PPN Outcome83,190,0000.00.00.083,190,0000.00.00.083,190,0002-1320PPN Income59,680,0000.00.059,680,0000.00.00.059,680,0000.02-1600Dividend Payable0.00.00.00.00.00.00.00.02-2100Bank Mandiri Loan85,000,0000.00.00.085,000,0000.00.00.085,000,0003-1100Common Stock790,000,0000.00.00.0790,000,0000.00.00.0790,000,0003-1200Retained Earnings53,000,0000.00.00.053,000,0000.00.00.053,000,0003-1300Income Summary0.00.00.00.00.00.00.00.04-1100Sales of Marchandise649,400,0000.00.00.0649,400,000649,400,0004-2100Freight Collected8,000,0000.00.00.08,000,0008,000,0004-2200Late Fee Collected0.00.00.00.00.00.04-2300Sales Discount8,665,0000.00.08,665,0000.08,665,0005-1100Cost of goods Sold384,740,0000.00.0384,740,0000.0384,740,0005-2000Freight Paid1,220,0000.00.01,220,0000.01,220,0005-3000Purchase Discount1,970,0000.00.00.01,970,0001,970,0006-1100Advertising Expenses14,800,0000.00.014,800,0000.014,800,0006-1200In store Promotion Expense8,000,0000.00.08,000,0000.08,000,0006-2100Utility Expenses7,200,0000.00.07,200,0000.07,200,0006-2200Telephone Expenses5,400,0000.00.05,400,0000.05,400,0006-2300Rent Expense12,500,0000.00.012,500,0000.012,500,0006-2400Supplies expense8,100,0000.00.08,100,0000.08,100,0006-2500Maintenance & Repair Expense10,750,0000.00.010,750,0000.010,750,0006-2600Bad Debt Expense2,000,0000.00.02,000,0000.02,000,0006-2700Depreciation Expense13,750,000$1,300,0000.015,050,0000.015,050,0006-2800Insurance Expense6,500,0000.00.06,500,0000.06,500,0006-2900late Fee Expense220,0000.00.0220,0000.0220,0006-3100Wage & salaries Expense30,250,0000.00.030,250,0000.030,250,0008-1000Interest Income3,500,0000.00.00.03,500,0003,500,0008-2000Deviden Income8,500,0000.00.00.08,500,0008,500,0009-1000Interest Expense5,570,0005,570,0000.05,570,0009-2000Bank Service Charge7,500,0007,500,0000.07,500,0009-3000Income Tax Expense0.00.00.00.09-4000Gain/loss sales vehicle12,000,00012,000,0000.012,000,000$1,762,477,500$1,762,477,500$1,300,000$1,300,000$1,763,777,500$1,763,777,500$540,465,000$671,370,000$1,223,312,500$1,092,407,500JUMLAH LABA/RUGI$130,905,000$130,905,000$671,370,000$671,370,000$1,223,312,500$1,223,312,500

RUGI LABAPT BERKAHPROFIT AND LOSSDECEMBER 31, 2013KETERANGANRpRpREVENUESales of Marchandise649,400,000Freight Collected8,000,000Sales Discount(8,665,000)(-)Net Sales648,735,000COST OF GOODS SOLDCost of Goods Sold384,740,000Freight Paid1,220,000Purchase Discount(1,970,000)(-)Cost of Goods Sold383,990,000(-)Gross Profit264,745,000EXPENSESOPERATING EXPENSEAdvertising Expenses14,800,000In store Promotion Expense8,000,000Utility Expenses7,200,000Telephone Expenses5,400,000Rent Expense12,500,000Supplies expense8,100,000Maintenance & Repair Expense10,750,000Bad Debt Expense2,000,000Depreciation Expense15,050,000Insurance Expense6,500,000late Fee Expense220,000Wage & salaries Expense30,250,000(+)Sub Total120,770,000(-)Operating Net Profit143,975,000OTHER REVENUE & GAINSInterest Income3,500,000Deviden Income8,500,000Total Other Revenue12,000,000(+)OTHER EXPENSES & LOSSESInterest Expense5,570,000Bank Service Charge7,500,000Income Tax Expense0Gain/loss sales vehicle12,000,000Total Other Expenses25,070,000(-)EARNING BEFORE TAX130,905,000Gain/loss sales vehicle(-)EARNING/NET INCOME130,905,000

JURNAL PENYESUIAANPT BERKAHADJUSTMENT ENTRIESDECEMBER 31, 2013DATEEVIDENCEDESCRIPTIONACCDEBITCREDITNUMBERREFRpRpDes31BM12-3Despreciation expences(62700-)2,800,000Building accumulated Dept.(13220-)1,000,000Equipment accumulated dept.(13401-)1,800,00031BM12-4Supplies Expense(62400-)3,300,000Supplier(11320-)3,300,000Insurance Expense(62800-)2,500,000Prepaid Insurance(11420-)2,500,00031BM12-6PPN outcome(21310-)83,190,000PPN income(21320-)59,680,000PPN Payable(21213-)23,510,000JUMLAH91,790,00091,790,000

NSPT. BERKAHNERACA SALDOACCOUNT NO.ACCOUNT NAME31 Desember 20131 Desember 2013DEBITCREDITDEBITCREDIT(11110-)Cash in Bank145,257,500138,060,000(11110-)(11120-)Petty Cash3,500,0003,500,000(11120-)(11210-)Accounts Receivable111,575,00055,000,000(11210-)(11220-)Allowance for Doubtful Debt3,600,0003,600,000(11220-)(11310-)Merchandise Inventory56,500,00082,000,000(11310-)(11320-)Supplier7,300,0006,800,000(11320-)(11410-)Prepaid Rent1,500,0001,500,000(11410-)(11420-)Prepaid Insurance4,000,0004,000,000(11420-)(12100-)Stock Investments210,000,000210,000,000(12100-)(13100-)Land275,000,000275,000,000(13100-)(13210-)Building at Costs260,000,000260,000,000(13210-)(13220-)Building Accumulated Depr.15,250,00015,250,000(13220-)(13301-)Vehicle at Cost80,000,000(13301-)(13302-)Vehicle Accumulated Depr.5,000,000(13302-)(13401-)Equiptment at Cost89,500,00089,500,000(13401-)(13402-)Equiptment Accumulated Depr.21,500,00021,500,000(13402-)(21110-)Credit Card4,200,000(21110-)(21210-)Accounts Payable39,380,00077,000,000(21210-)(21211-)Accruad expenses1,300,000(21211-)(21212-)Income Tax Payable187,500(21212-)(21310-)PPN Outcome83,190,00073,700,000(21310-)(21320-)PPN Income59,680,00056,100,000(21320-)(22100-)Bank Mandiri Loan (KUK)85,000,000100,000,000(22100-)(31100-)Common Stock790,000,000790,000,000(31100-)(38000-)Retained Earning53,000,00053,000,000(38000-)(41100-)Sales of Merchandise649,400,000554,500,000(41100-)(42100-)Freight Collected8,000,0007,500,000(42100-)(42200-)Late Fee Collected(42200-)(42300-)Sales Discount8,665,0008,500,000(42300-)(51100-)Cost of Good Sold384,740,000323,440,000(51100-)(52000-)Freight Paid1,220,0001,220,000(52000-)(53000-)Purchase Discount1,970,0001,090,000(53000-)(61100-)Advertising Expense14,800,00014,000,000(61100-)(61200-)In Store Promotion Expense8,000,0008,000,000(61200-)(62100-)Utility Expense7,200,0007,200,000(62100-)(62200-)Telephone Expense5,400,0005,400,000(62200-)(62300-)Rent Expense12,500,00012,500,000(62300-)(62400-)Supplies Expense7,600,0007,600,000(62400-)(62500-)Maintenance and Repair Expense10,750,00010,000,000(62500-)(62600-)Bad Debt Expense2,000,0002,000,000(62600-)(62700-)Depreciation Expense13,750,00013,750,000(62700-)(62800-)Insurance Expense6,500,0006,500,000(62800-)(62900-)Late Fee Expense220,000(62900-)(63100-)Wages & Salaries30,250,00026,500,000(63100-)(81000-)Interest Income3,500,0003,500,000(81000-)(82000-)Devidend Income8,500,0008,500,000(82000-)(91000-)Interest Expense5,570,0004,070,000(91000-)(92000-)Bank Service Charge7,500,0007,500,000(92000-)(93000-)Loss Sales of Vehicle12,000,000(93000-)Jumlah1,762,477,5001,762,477,5001,719,640,0001,719,640,000