a.

J3
DATE ACCOUNT AND EXPLANATION REFF DEBIT CREDIT
30 Supplies Expense $ 1,260
2017 June
Supplies $ 1,260

30 Utility Expense $ 185

Account Payable $ 185

30 Insurance Expense $ 250

Prepaid Insurance $ 250

30 Unearned Service Revenue $ 2,500

Service Revenue $ 2,500

30 Salaries and Wages Expense $ 1,600

Salaries and Wages Payable $ 1,600

30 Depreciation Expense $ 300

Accumulated Depreciation Equipment $ 300
30 Account Receivable 2400
Service Revenue 2400
Total $ 8,495 $ 8,495
b. Posting
Cash
Balance 6200

Account Receivable
Balance 6000 6000
2400 8400

Supplies
Balance 1600 1600
1260 340

Prepaid Insurance
Balance 3000 3000
250 2750

Equipment
Balance 14400 14400

accumulated depreciation- equipment

300 300

Account Payable
Balance 4700 4700
185 4885

UNEARNED SERVBICE REVENUE

Balance 4000 4000
2500 1500

SALARIES AND WAGES PAYABLE

1600 1600

SHARE CAPITAL-ORDINARY
Balance 20000 20000

SERVICE REVENUE
Balance 7900 7900
2500 10400
2400 12800

SUPPLIES EXPENSE
1260 1260
DEPECIATION EXPENSE
300 300

INSURANCE EXPENSE
250 250

SALARIES AND WAGES EXPENSE

4400 4400
1600 6000

UTILITIES EXPENSE
185 185

RENT EXPENSE
Balance 1000 1000
c. Adjusted Trial Balance

Debit Credit
Cash 6200
Account Receivable 8400
Supplies 340
Prepaid Insurance 2750
Equipment 14400
Accumulated Depeciation-Equipment 300
Account Payable 4885
Unearned Service Revenue 1500
Salaries and Wages Payable 1600
Share Capital-Ordinary 20000
Service Revenue 12800
SUPPLIES EXPENSE 1260
DEPECIATION EXPENSE 300
INSURANCE EXPENSE 250
SALARIES AND WAGES EXPENSE 6000
UTILITIES EXPENSE 185
RENT EXPENSE 1000
41085 41085
A. MEMBUAT JURNAL PENYESUAIAN 31 Agustus selama 3 periode

DATE ACCOUNT TITLE AND EXPLANATION REFF DEBIT CREDIT

Agustus 31 Insurance Expense 1200 1
Prepaid Insurance 1200
(400x 3 bulan) 2
31 Supplies Expense 2400
Supplies 2400
31 Depeciation Expense ((4500+2400):12) x 3 1725 3
Accumulated Depeciation-Buildings 1125
Accumulated Depeciation-Equipment 600
31 Unearned Rent Revenue 4100
Rent Revenue 4100 4
31 Salaries and Wages Expense 400
Salaries and Wages Payable 400
31 Account Receivable 3700
Rent Revenue 3700 5
31 Interest Expense 600
Interest Payable 600
((80000 x 9%) : 12) 6
14125 14125

10

11

12

13

14

15
16

17

18

19

20

21

22

23

24
B.POSTING GENERAL LEDGER
CASH No.101
DATE EXPLANATION REFF DEBIT CREDIT BALANCE
August 31 Balace $ 19,600 $ 19,600

Account Receivable
31 Adjusting $ 3,700 $ 3,700

Supplies
31 Balance $ 3,300 $ 3,300
Adjusting $ 2,400 $ 900

Prepaid Insurance
31 Balance $ 6,000 $ 6,000
Adjusting $ 1,200 $ 4,800

Land
31 Balance $ 25,000 $ 25,000

Buildings
31 Balance $ 125,000 $ 125,000

Accumulated Depreciation Buildings

31 Adjusting $ 1,125 $ 1,125

Equipment
31 Balance $ 26,000 $ 26,000

Accumulated Depreciation Equipment

31 Adjusting $ 600 $ 600

Account Payable
31 Balance $ 6,500 $ 6,500

Unearned Rent Revenue

31 Balance $ 7,400 $ 7,400
Adjusting $ 4,100 $ 3,300

Salaries and Wages Payable

31 Adjusting $ 400 $ 400

Interest Payable
31 Adjusting $ 600 $ 600

Mortage Payable No. 275

31 Balance $ 80,000 $ 80,000

Share Capital Ordinary No.311

 31 Balance $ 100,000 $ 100,000

Dividend No. 332

31 Balance $ 5,000 $ 5,000

Rent Revenue No. 429

31 Balance $ 80,000 $ 80,000
Adjusting $ 4,100 $ 84,100
$ 3,700 $ 87,800

Maintenance and Repair Expense No. 622

31 Balance $ 3,600 $ 3,600

Supplies Expense No.631

31 Adjusting $ 2,400 $ 2,400

Depreciation Expense No.711

31 Adjusting $ 1,725 $ 1,725

Interest Expense No. 718

31 Adjusting $ 600 $ 600

Insurance Expense No. 722

31 Adjusting $ 1,200 $ 1,200

Salaries and Wages Expense No. 726

31 Balance $ 51,000 $ 51,000
Adjusting $ 400 $ 51,400

Utilities Expense No. 731

31 Balance $ 9,400 $ 9,400
C. ADJUSTING TRIAL BALANCE

DEBIT CREDIT
Cash $ 19,600
Account Receivable $ 3,700
Supplies $ 900
Prepaid Insurance $ 4,800
Land $ 25,000
Buildings $ 125,000
Accumulated Depreciation Buildings $ 1,125
Equipment $ 26,000
Accumulated Depreciation Equipment $ 600
Account Payable $ 6,500
Unearned Rent Revenue $ 3,300
Salaries and Wages Payable $ 400
Interest Payable $ 600
Mortage Payable $ 80,000
Share Capital Ordinary $ 100,000
Dividend $ 5,000
Rent Revenue $ 87,800
Maintenance and Repair Expense $ 3,600
Supplies Expense $ 2,400
Depreciation Expense $ 1,725
Interest Expense $ 600
Insurance Expense $ 1,200
Salaries and Wages Expense $ 51,400
Utilities Expense $ 9,400
$ 280,325 $ 280,325
D. INCOME STATEMENT

REVENUE
Rent Revenue $ 87,800

EXPENSE
Maintenance and Repair Expense $ 3,600
Supplies Expense $ 2,400
Depreciation Expense $ 1,725
Interest Expense $ 600
Insurance Expense $ 1,200
Salaries and Wages Expense $ 51,400
Utilities Expense $ 9,400

Total Expense $ 70,325

Net Income $ 17,475

RETAINED EARNING STATEMENT

Retained Earning, June 1 0

Add : Net Income $ 17,475

Less Dividend 5000

Retained Earning, August 31 $ 12,475

STATEMENT OF FINANCIAL POSITION

Asset
Cash 19600
Account Receivable 3700
Supplies 900
Prepaid Insurance 4800
Land 25000
Building 125000
Less : Accumulated Depreciation Building 1125 123875
Equipment 26000
Less : Accumulated Depreciation Equipment 600 25400
Total Asset

Equity and Liabilities

EQUITY
Share Capital Ordinary 100000
Retained Earning 12475
LIABILITIES
Account Payable $ 6,500
Unearned Rent Revenue $ 3,300
Salaries and Wages Payable $ 400
Interest Payable $ 600
Mortage Payable $ 80,000

Total Equity and Liabilities

$ 203,275

112475
$ 90,800
$ 203,275