General Journal

Date Description Ref Debit

Dec 1 Cash $ 28,000
Share Capital Ordinary
1 Equipment $ 20,000
Cash
Accounts Payable
3 Supplies $ 1,600
Accounts Payable
5 Prepaid Insurance $ 3,600
Cash
12 Accounts Receivable $ 7,600
Service Revenue
18 Accounts Payable -Equipment $ 2,000
Accounts Payable -Supplies $ 800
Cash
20 Salaries Expense $ 3,200
Cash
21 Cash $ 2,800
Accounts Receivable
25 Accounts Receivable $ 3,000
Service Revenue
31 Utilities Expense $ 800
Cash
31 Dividend $ 1,200
Cash
TOTAL $ 74,600
 Credit

$ 28,000

$ 6,000
$ 14,000

$ 1,600

$ 3,600

$ 7,600

$ 2,800

$ 3,200

$ 2,800

$ 3,000

$ 800

$ 1,200
$ 74,600
 Trial Balance

Date Description Debit Credit

TOTAL
 Adjusting Journal

Date Description Ref Debit Credit

Dec 31 Supplies Expense Rp 4,300,000
Supplies Rp 4,300,000
31 Insurance Expense Rp 1,250,000
Prepaid Insurance Rp 1,250,000
31 Depreciation Expense Rp 14,000,000
Acc Depreciation of Equipment Rp 14,000,000
31 Salaries Expense Rp 5,500,000
Salaries Payable Rp 5,500,000
31 Unearned Fees Rp 3,500,000
Fees Earned (Revenue) Rp 3,500,000
31 Rent Expense Rp 12,000,000
Prepaid rent Rp 12,000,000

TOTAL Rp 40,550,000 Rp 40,550,000

 Closing Journal

Date Description Ref Debit Credit

Dec 31 Fees Earned (Revenue) Rp 243,000,000
Income Summary Rp 243,000,000
31 Income Summary Rp 220,250,000
Salaries Exp. Rp 180,500,000
Utilities Exp. Rp 4,700,000
Income Tax Exp. Rp 3,500,000
Supplies Exp. Rp 4,300,000
Insurance Exp. Rp 1,250,000
Rent Exp. Rp 12,000,000
Dep. Exp. Of Equipment Rp 14,000,000
31 Retained Earnings Rp 4,000,000
Dividend Rp 4,000,000
31 Income Summary Rp 22,750,000
Retained Earnings Rp 22,750,000

TOTAL Rp 490,000,000 Rp 490,000,000