Sport Apparel Company

Transactions occurred during January 2021 :

Jan 1 Rp 75.000.000 – cash received from owner as an initial invesment. (Cash, Owner’s Equity).

Jan 5 Rp 1.500.000 – cash disbursement for office rent (recorded as an expense).

( Rent Expense, Cash)

Jan 8 Rp 500.000 – cash disbursement for water dispenser purchases to Toko Sinar. (Recorded as
supplies) (Supplies, Cash).

(Card Id : Supp001, Jl. Anggrek No.1, Bandung, Jawa Barat, Indonesia, 157240, 022-11223344).

Jan 10 Rp 12.000.000 – cash disbursement for computer purchases to Toko Jaya Abadi.

(Equipment, Cash)

(Card Id : Supp002, Jl. Mawar No.1, Bandung, Jawa Barat, Indonesia, 157250, 022-11223345).

Jan 17 Rp 2.000.000 – cash disbursement for salaries expense. (Salaries expense, Cash).

Jan 21 Rp 250.000 - cash disbursement for electricity and telephone (recorded as utilities expense).

(Utilities expense, Cash).

Jan 28 Rp 500.000 – cash disbursement for other expenses. (Other expense, Cash)

Jan 31 Rp 2.000.000 – cash disbursement for salaries expense. (Salaries expense, Cash).

Transactions occurred during February 2021 :

Feb 2 Rp 1.500.000 – Purchase 10 units of volleyball on cash from Toko Selaras (Jl. Ambon No. 35
Bandung, 134560, 022-7654831). (Merchandise Inventory, Cash).

Feb 3 Rp 2.500.000 – Purchase 10 units of basketball on credit from Toko Sinar Rejeki (Jl. Kolonel
Masturi No. 35 Cimahi, 1546789, 022-8654578). (Merchandise Inventory, Accounts Payable)

Feb 4 Rp 1.000.000 – Purchase 25 units of tennis ball on cash from Toko Abadi Selalu (Jl. Lembong No.
45 Bandung, 7654321, 022-8667845). (Merchandise Inventory, Cash).

Feb 5 Sell 3 units of volleyball @ Rp 200.000 on cash to Toko Bintang Jaya (Jl. Dipatiukur No.39
Bandung, 134567, 022-8976543). (Sales Revenue, Cash).

Feb 6 Sell 5 units of basketball @ Rp 300.000 on cash to Toko Sehat (Jl. Siliwangi No. 45 Bandung,
1654573, 022-6574536). (Sales Revenue, Cash).

Feb 8 Sell 1 unit of volleyball @ Rp 250.000 on cash.( Sales Revenue, Cash).

Feb 10 Sell on cash 2 units of volleyball @ Rp 200.000, 2 units of basketball @ Rp 300.000, 10 units of
tennis ball @ Rp 50.000 to toko Sampurasun (Jl. Tubagus Ismail No. 5 Bandung, 6557876,
022-8787666). ( Sales Revenue, Cash).