Retained Earnings January 1, 2019 $ 700,000

Administrative Expenses $ 240,000

Selling Expenses $ 300,000
Sales Revenue $ 1,700,000
Cash Dividend Declared $ 200,000
Cost of Goods Sold $ 800,000
Gain on Sale of Plant Assets $ 95,000
Loss on Discontinued Operations $ 75,000
Loss on Impairment of Land $ 60,000
Rent Revenue $ 40,000
Unrealized Holding Gain on Non-Trading Equity Securities $ 15,000
Income Tax Applicable to Continuing Operations $ 119,000
Income Tax Benefit Applicable to Loss on Discontinued Operations $ 25,500
Weighted-average Shares Outstanding $ 100,000

Keterangan Debit Credit

Persediaan Bahan Baku $ 45,000
Hutang Usaha $ 45,000
Persediaan Barang Dalam Proses $ 18,000
Pengendali Overhead Pabrik $ 12,000
Kas $ 30,000
Beban Gaji $ 9,000
Hutang Gaji $ 9,000
Hutang Gaji $ 9,000
Kas $ 9,000
Persediaan Barang Dalam Proses $ 7,000
Pengendali Overhead Pabrik $ 2,000
Beban Gaji $ 9,000
Pengendalian Overhead Pabrik $ 1,200
Akumulasi Penyusutan $ 1,200
Persediaan Barang Jadi $ 3,300
Barang Dalam Proses $ 3,300
Pengendali Overhead Pabrik $ 1,500
 Hutang Usaha $ 1,500
Piutang Dagang $ 5,400
Penjualan $ 5,400
 Awan Corp
Statment Of Comprehensive Income
For The Year 2019

Sales Revenue
Cost Of Goods Sold
Gross Profit
Operating Expenses
Net Income
Other Comprehensive Income
Unrealized Holding Gain on Non-Trading Equity Securities
Income Tax Applicable to Continuing Operations
Income Tax Benefit Applicable to Loss on Discontinued Operations
Comprehensive Income

Awan Corp
Statment Of Retained Earnings
For The Year 2019

Retained Earnings January 1, 2019 $ 700,000

Net Income $ 360,000
Cash Dividend Declared $ (200,000)
Retained Earnings on December 31, 2019 $ 860,000
$ 1,700,000
$ 800,000
$ 900,000
$ 540,000
$ 360,000

$ 15,000
$ 119,000
$ 25,500
$ 519,500