ACC NO ACCOUNT NAME DEBIT KREDIT

11110 Cash in Bank 254005000 0

11120 Petty Cash 6000000 0
11210 Accounts Receivable 110000000 0
11220 Allowance for Doubtful Debt 0 7200000
11310 Merchandise Invetory 164000000 0
11320 Supplies 13600000 0
11410 Prepaid Rent 3000000 0
11420 Prepaid Insurance 8000000 0
11430 PPN Income 112200000 0
12100 Stock Investments 670000000 0
13100 Land 550000000 0
13210 Building at Costs 320000000 0
13220 Accumulated Dep of Building 0 30500000
13301 Vehicle at Cost 160000000 0
13302 Accumulated Dep of Vehicle 0 10000000
13401 Equipment at Cost 130000000 0
13402 Accumulated Dep of Equipment 0 43000000
21110 Credit Card 0 8400000
21210 Account Payable 0 154000000
21211 Accruad expense 0 2600000
21212 Income Tax Payable 0 0
21213 PPN Payable 0 0
21310 PPN Outcome 0 147400000
22100 Bank Mandiri Loan (KUK) 0 200000000
31100 Common Stock 0 1580000000
31200 Retained Earning 0 106000000
31300 Income Summary 0 0
41100 Sales of merchandise 0 1109000000
41200 Freight Colected 0 15000000
41300 Late Fee Colected 0 0
41400 Sales Discount 17000000 0
51100 Cost of goods Sold 646880000 0
51200 Freight Paid 2440000 0
51300 Purchase Discount 0 2180000
61100 Advertising Expense 9900000 0
61200 In Store Promotion Expense 16000000 0
61210 Utility Expense 15950000 0
61220 Telephone Expense 8250000 0
62300 Rent Expense 5500000 0
62400 Supplies Expense 15200000 0
62500 Maintenance and Repair Expense 20000000 0
62600 Bad Debt Expense 0
62700 Depreciation Expense 31625000 0
62800 Insurance Expense 16500000 0
62900 Late Fee Expense 0 0
63100 Wages & Salaries 99000000 0
81000 Interest Income 0 7000000
81200 Dividen Income 0 17000000
91000 Interest Expense 8140000 0
92000 Bank Service Charge 15000000 0
93000 Income Tax Expense 11090000 0
94000 Gain/loss sales vehicle 0 0
TOTAL 3439280000 3439280000