DATE TRANSACTION REF

August,2016 31 Insurance Expense

Prepaid Insurance
31 Supplies Expense
Supplies
31 Depreciation Building Expense
Accumulated Depreciation Of The Building
31 Depreciation Equipment Expense
Accumulated Depreciation Of Equipment
31 Unearned Rent
Rent Revenue
31 Wages Expense
Wages Payable
31 Account Receivable
Service Revenue
AMOUNT
 DEBIT CREDIT

Rp 1,200,000
Rp 1,200,000
Rp 1,500,000
Rp 1,500,000
Rp 7,500,000
Rp 7,500,000
Rp 4,150,000
Rp 4,150,000
Rp 5,200,000
Rp 5,200,000
Rp 3,200,000
Rp 3,200,000
Rp 11,330,000
Rp 11,330,000
Rp 34,080,000 Rp 34,080,000
 FIRDAUS COMPANY
ADJUSTED TRIAL BALANCE
AUGUST 31, 2016

DEBIT CREDIT
Cash Rp 7,500,000
Account Receivable Rp 49,730,000
Prepaid Insurance Rp 6,000,000
Supplies Rp 480,000
Land Rp 112,500,000
Building Rp 150,250,000
Accumulated Depreciation of Building Rp 95,050,000
Equipment Rp 135,300,000
Accumulated Depreciation of Equipment Rp 102,100,000
Account Payable Rp 12,150,000
Unearned Rent Rp 1,550,000
Capital Feri Firdaus Rp 221,000,000
Prive Feri Firdaus Rp 15,000,000
Service Revenue Rp 335,930,000
Wages Expense Rp 196,570,000
Utilities Expense Rp 42,375,000
Advertising Expense Rp 22,800,000
Repairs Expense Rp 17,250,000
Wager Payable Rp 3,200,000
Rent Income Rp 5,200,000
Insurance Expense Rp 1,200,000
Depreciation Building Expense Rp 7,500,000
Depreciation Equipment Expense Rp 4,150,000
Supplies Expense Rp 1,500,000
Miscellaneous Expense Rp 6,075,000
AMOUNT Rp 776,180,000 Rp 776,180,000