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(Kunci) Asistensi 4
(Kunci) Asistensi 4
$90
$75
$23,490 $4,901 $5,650 $18,589 $17,840
$749 $749
$5,650 $5,650 $18,589 $18,589
a.
PT Sudah Lelah
Worksheet for the Month Ended December 31, 20
b.
PT Sudah Lelah
Income Statement (Profit or Loss Statement)
For the month ended December 31, 2016
PT Sudah Lelah
Owner's Equity Statement
For the month ended December 31, 2016
PT Sudah Lelah
Balance Sheet (Statement of Financial Position)
December 31, 2016
ASSETS
Current Assets
Cash $ 6,530
Accounts Receivable $ 13,000
Office Supplies $ 3,200
Store Supplies $ 800
Prepaid Insurance $ 6,000
Total Current Assets $ 29,530
c.
PT Sudah Lelah
Closing Entries
December 2016
Date Accounts Ref. Dr. Cr.
31-Dec Service Revenue $ 24,500
Income Summary $ 24,500
31-Dec Income Summary $ 77,070
Utilities Expense $ 900
Salaries and Wages Expense $ 14,050
Miscellaneous Expense $ 4,320
Office Supplies Expense $ 2,000
Store Supplies Expense $ 2,200
Insurance Expense $ 24,000
Rent Expense $ 12,400
Depreciation Expense - Office Equipment $ 6,000
Depreciation Expense - Store Equipment $ 8,000
Depreciation Expense - Vehicle $ 2,400
Interest Expense $ 800
31-Dec Owner's Capital $ 52,570
Income Summary $ 52,570
31-Dec Owner's Capital $ 2,000
Owner's Drawings $ 2,000
Total $ 156,140 $ 156,140
d.
PT Sudah Lelah
Trial Balance
January 1, 2017
CoA Accounts Dr. Cr.
101 Cash $ 6,530
112 Accounts Receivable $ 13,000
121 Office Supplies $ 3,200
122 Store Supplies $ 800
131 Prepaid Insurance $ 6,000
141 Equipment - Office $ 36,000
142 Acc. Depreciation Equipment - Office $ 18,000
143 Equipment - Store $ 18,000
134 Acc. Depreciation Equipment - Store $ 2,400
145 Vehicle $ 24,000
146 Acc. Depreciation Vehicle $ 10,000
201 Accounts Payable $ 9,600
202 Unearned Service Revenue $ 4,500
203 Notes Payable $ 8,000
204 Salaries and Wages Payable $ 6,800
211 Bonds Payable $ 15,000
212 Interest Payable $ 800
301 Owner’s Equity $ 32,430
Total $ 107,530 $ 107,530
udah Lelah
nth Ended December 31, 2016
$ 2,400 $ 2,400
$ 6,800 $ 6,800
$ 800 $ 800
$ 2,000 $ 2,000
$ 2,200 $ 2,200
$ 24,000 $ 24,000
$ 12,400 $ 12,400
$ 6,000 $ 6,000
$ 8,000 $ 8,000
$ 2,400 $ 2,400
$ 800 $ 800
$ 186,600 $ 186,600 $ 77,070 $ 24,500 $ 109,530 $ 162,100
$ 52,570 $ 52,570
$ 77,070 $ 77,070 $ 162,100 $ 162,100