1.

a1 Accounts Debit Credit

Cash $ 200,000
Arar Capital $ 20,000
Budi Capital $ 12,000
Coky Capital $ 8,000
Dony Capital $ 240,000

1. a2 Cash $ 360,000
Arar Capital $ 44,000
Budi Capital $ 26,400
Coky Capital $ 17,600
Dony Capital $ 272,000

1. b1 Budi Capital $ 320,000

Arar Capital $ 160,000
Coky Capital $ 160,000

1. b2 Budi Capital $ 320,000

Coky Capital $ 320,000

1. b3 Budi Capital $ 320,000

Arar Capital $ 50,000
Coky Capital $ 20,000
Cash $ 250,000

1. c1 Cash $ 1,280,000
Acc. Depreciation $ 200,000
Gain on Realization $ 40,000
Acc. Receivable $ 240,000
Inventory $ 400,000
Equipment $ 800,000

1. c2 Gain on Realization $ 40,000

Arar Capital $ 20,000
Budi Capital $ 12,000
Coky Capital $ 8,000

1. c3 Acc. Payable $ 100,000

Notes Payable $ 300,000
Cash $ 400,000

1. c4 Arar Capital $ 580,000

Budi Capital $ 332,000
Coky Capital $ 128,000
Cash $ 1,040,000
2.1 Accounts Debit Credit
C Capital $ 9,000,000
D Capital $ 9,000,000

2.2 Cash $ 30,000,000

A Capital $ 4,000,000
B Capital $ 2,400,000
C Capital $ 1,600,000
D Capital $ 22,000,000

2.3 A Capital $ 2,500,000

B Capital $ 1,500,000
C Capital $ 18,000,000
Cash $ 22,000,000

2.4 B Capital $ 26,000,000

A Capital $ 13,000,000
C Capital $ 13,000,000

2.5 Cash $ 160,000,000

Acc.Depreciation Equipment
Allowance For Doubtful Acc.
Gain on Realization
Equipment
Merch. Inventory
Prepaid Rent
Acc. Receivable
$ 6,000,000
$ 3,000,000
$ 16,000,000
$ 56,000,000
$ 50,000,000
$ 13,000,000
$ 34,000,000

Gain on Realization $ 16,000,000

A Capital $ 8,000,000
B Capital $ 4,800,000
C Capital $ 3,200,000

Acc. Payable $ 30,000,000

Bank Payable $ 36,000,000
Notes Payable $ 22,000,000
Cash $ 88,000,000

A Capital $ 44,000,000
B Capital $ 30,800,000
C Capital $ 21,200,000
Cash $ 96,000,000