Cash

Bond
SC
Biaya penerbitan
Biaya merger

cash
AR
Inventory
Prep Ins
Land
Building
Equipment
AP
Accrued Exp
NP
Bond

Net Asset

Cost
Net asset
Goodwill
 25,000,000 Investment in S 100,000,000
30,000,000 Cash
45,000,000 BP
Biaya penerbitan 12,000,000 SC
Biaya merger 5,000,000 SP
100,000,000
Inv Expense 5,000,000
SP 12,000,000
12,600,000 Cash
4,000,000
20,000,000 cash 12,600,000
2,160,000 AR 4,000,000
27,000,000 Inventory 20,000,000
34,000,000 Prep Ins 2,160,000
Equipment 17,500,000 Land 27,000,000
10,650,000 Building 34,000,000
Accrued Exp 450,000 Equipment 17,500,000
4,500,000 Goodwill 15,340,000
17,000,000 AP
117,260,000 32,600,000 Accrued Exp
84,660,000 NP
Bond
100,000,000 Inv in S
84,660,000
15,340,000
P Sebelum
cash 42,000,000
AR 15,000,000
Inventory 55,000,000
Prep Ins 7,200,000
Land 75,000,000
Building 100,000,000
Equipment 62,500,000
Goodwill

AP 35,500,000
Accrued Exp 16,200,000
NP 15,000,000
Bond 55,000,000
CS 60,000,000
SP 75,000,000
RE 100,000,000
 25,000,000
30,000,000
30,000,000
15,000,000

17,000,000

10,650,000
450,000
4,500,000
17,000,000
100,000,000

P Sesudah
12,600,000
19,000,000
75,000,000
9,360,000
102,000,000
134,000,000
80,000,000
15,340,000
447,300,000
46,150,000
16,650,000
19,500,000
102,000,000
90,000,000
78,000,000
95,000,000
447,300,000
cash 25,000,000
bond 30,000,000
saham 45,000,000
100,000,000
biaya merger
biaya penerbitan saham

cash
AR
Inventory
Prep Ins
Land
Building
Equipment
AP
Accrued Exp
NP
Bond

net assset

Cost
Net Asset
Goodwill
 Inv in S 100,000,000
Cash 25,000,000
Bond Payable 30,000,000
SC 30,000,000
5,000,000 SP 15,000,000
12,000,000
Inv Exp 5,000,000
SP 12,000,000
Cash 17,000,000
12,600,000
4,000,000 cash 12,600,000
20,000,000 AR 4,000,000
2,160,000 Inventory 20,000,000
27,000,000 Prep Ins 2,160,000
34,000,000 Land 27,000,000
17,500,000 Building 34,000,000
10,650,000 Equipment 17,500,000
450,000 Goodwill 15,340,000
4,500,000 AP 10,650,000
17,000,000 Accrued Exp 450,000
NP 4,500,000
117,260,000 32,600,000 Bond 17,000,000
84,660,000 Inv In S 100,000,000

100,000,000
84,660,000
15,340,000 cash 42,000,000 12,600,000
AR 15,000,000 19,000,000
Inventory 55,000,000 75,000,000
Prep Ins 7,200,000 9,360,000
Land 75,000,000 102,000,000
Building 100,000,000 134,000,000
Equipment 62,500,000 80,000,000
Goodwill 15,340,000
447,300,000
AP 35,500,000 46,150,000
Accrued Exp 16,200,000 16,650,000
NP 15,000,000 19,500,000
Bond 55,000,000 102,000,000
CS 60,000,000 90,000,000
SP 75,000,000 78,000,000
RE 100,000,000 95,000,000
447,300,000