Date Account Name Debit Credit

Nov-01 Account Receivable 75,000,000

Sales 75,000,000
COGS 45,000,000
Inventory 45,000,000
Nov-02 Cash 1,500,000
Freight Out 1,500,000
Nov-05 Account receivable 50,000,000
Sales 50,000,000
COGS 35,000,000
Inventory 35,000,000
Nov-07 Inventory 2,500,000
Cash 2,500,000
13-Nov Sales return & Allowances 10,000,000
Account Receivable 10,000,000
Inventory 7,000,000
COGS 7,000,000
15-Nov Cash 40,000,000
Account Receivable 40,000,000
18-Nov Account Receivable 120,000,000
Sales 120,000,000
COGS 72,000,000
Inventory 72,000,000
Freight Out 5,000,000
Account Payable 5,000,000
20-Nov Account Receivable 100,000,000
Sales 100,000,000
Inventory 1,750,000
Cash 1,750,000
23-Nov Sales return & Allowances 12,000,000
Account Receivable 12,000,000
28-Nov Cash 117,600,000
Sales Discount 2,400,000
Account Receivable 120,000,000

Bagian II At Cost At Retail

Begin Inventory 25,700 44300

Goods Purchased 72,600 135100
COGAS 98,300 179,400
Net Sales 84,000
Retur Penjualan 4,500
Step 1 Ending Inventory at retail 95,400
COGS 84,000
 Gross Profit -
Step 2 Cost to retail ratio 55%
Step 3 Tax 22% -
Estimated ending inventory 52,273