A.

e.

B.
C.
D.

F.
Cash 150,000
Account receivable 15,000
Prpeaid Rent 6,000
Prepaid Insurance 6,800
Office Supplies 3,805
Equipment 200,000
Accumulated Dep Equipement - 32,000
Land 300,000
Account Payable 15,000
Unearned Service Revenue 15,000
Notes Payable 100,000
Owner capital 377,605
Owner Drawing 25,000
Service Revenue 245,000
Rental expense 52,000
Maintenance expense 26,000
784,605 784,605

JURNAL PENYESUAIAN
account debet kredit
beban depresiasi - peralatan 16,000
akumulasi depresiasi - peralatan 16,000
rental expense 5,360
prepaid rent 5,360
interest expense 3,000
interest payable 3,000
office supplies expense 3,422
office supplies 3,422
Unearned Service Revenue 3,000
service revenue 3,000
account receivable 2,000
service revenue 2,000
insurance expense 6,160
prepaid insurance 6,160
salary expense 2,800
salary payabel 2,800

41,742 41,742

ADJUSMENT TRIAL BALANCE

Acount Debet Kredit
Cash 150,000 - 150,000
Account receivable 17,000 - 17,000
Prpeaid Rent 6,000 5,360 640
Prepaid Insurance 6,800 6,160 640
Office Supplies 3,805 3,422 383
Equipment 200,000 - 200,000
Accumulated Depreciation Equipement - 48,000 - 48,000
Land 300,000 - 300,000
Account Payable - 15,000 - 15,000
Unearned Service Revenue 3,000 15,000 - 12,000
Interest Payable - 3,000 - 3,000
Salary Payable - 2,800 - 2,800
Notes Payable - 100,000 - 100,000
Owner capital - 377,605 - 377,605
Owner Drawing 25,000 - 25,000
Service Revenue - 250,000 - 250,000
Rental expense 57,360 - 57,360
Maintenance expense 26,000 - 26,000
Beban Depresiasi Equipment 16,000 - 16,000
Office Supplies Expense 3,422 - 3,422
Insurance Expense 6,160 - 6,160
Salary expense 2,800 - 2,800
Interest Expense 3,000 - 3,000

Acount debet kredit

Cash 150,000
Account receivable 17,000
Prpeaid Rent 640
Prepaid Insurance 640
Office Supplies 383
Equipment 200,000
Accumulated Depreciation Equipement 48,000
Land 300,000
Account Payable 15,000
Unearned Service Revenue 12,000
Interest Payable 3,000
Salary Payable 2,800
Notes Payable 100,000
Owner capital 377,605
Owner Drawing 25,000
Service Revenue 250,000
Rental expense 57,360
Maintenance expense 26,000
Beban Depresiasi Equipment 16,000
Office Supplies Expense 3,422
Insurance Expense 6,160
Salary expense 2,800
Interest Expense 3,000
808,405 808,405

INCOME STATEMENT
Service Revenue 250,000
Rental expense 57,360
Maintenance expense 26,000
Beban Depresiasi Equipment 16,000
Office Supplies Expense 3,422
Insurance Expense 6,160
Salary expense 2,800
Interest Expense 3,000
Total Beban 114,742 -
Laba ditahan 135,258

OWNER'S EQ STATEMENT
Owner capital 377,605
Owner Drawing 25,000 -
352,605

BALANCE SHEET
Acount debet kredit
Cash 150,000
Account receivable 17,000
Prpeaid Rent 640
Prepaid Insurance 640
Office Supplies 383
Equipment 200,000
Accumulated Depreciation Equipement 48,000
Land 300,000
Account Payable 15,000
Unearned Service Revenue 12,000
Interest Payable 3,000
Salary Payable 2,800
Notes Payable 100,000
Owner capital 352,605
Laba ditahan 135,258
668,663 668,663