x

Jurnal penyesuaian
Date Account Debit Credit
12/31/2022 Bad debt expense 50
Provision for doubtful receivable 50
12/31/2022 Provision for inv. Obsolescence 100
Inventory obsolescence 100
12/31/2022 Wages expense 150
Accrued expense 150

Income Statement (Partial)

For the year ended January 31, 2022
General & Adm. Expense
Bad debt expense 50
Inventory obsolescence (100)
Wages expense 150

Statement of Financial Position

January 31, 2022
Asset
Cash 46,375
AR trade 47,000
Provision dor doubtful receivable (2,550)
Inventory 22,500
Provision for inv obsolescence (2,900)
Fixed asset - Net BV 74,500
Total asset 184,925
AP Trade 46,110
Accrued exp 150
Est post retirement benefit obligation 55,000
Capital 35,000
R/E 48,665
Total liability + equity 184,925

Statement of Cash Flows

For the year ended January 31, 2022
From operating activities:
Net income 4,165
Bad debt expense 50
Inventory obsolescence (100)
AR trade (12,000)
Inventory (2,500)
AP Trade 6,110
Accrued exp 150
Cash flow from operating activities (4,125)
From investing activities:
Fixed asset - Net BV 500
Total cash flow (3,625)
Cash, beginning 50,000
Cash, ending 46,375