Akun Neraca saldo Jurnal penyesuaianDebit Kredit Debit

Cash 180,200,000Account Receiveable 321,300,000 g) 9.350.000Supplies 149,600,000Prepaid Insurance 19,550,000Equipment 277,100,000Accumulated Depreciation-Equipment 222,700,000Building 363,800,000Accumulated Depreciation-Building 89,250,000Land 240,550,000Account Payable 192,100,000Interest PayableSalary PayableNotes Payable Long Term 190,400,000Arifinal, Capital 672,350,000Arrfinal, Drawing 35,700,000Service Revenue 260,100,000Depreciation expense Equipment a) 5.100.000Depreciation expense Building a) 2.550.000Salary Expense 27,200,000 b) 1.700.000Insurance Expense d) 4.250.000Interest Expense e) 850.000Utilities Expense 9,350,000Advertising Expense 2,550,000 f) 850.000Supplies Expense c) 28.050.000

Total 1,626,900,000 1,626,900,000 52,700,000Laba/Rugi

Jurnal penyesuaian Neraca saldo Penyesuaian Laba/Rugi NeracaKredit Debit Kredit Debit Kredit Debit Kredit

180,200,000 180,200,000330,650,000 330,650,000

c) 28.050.000 121,550,000 121,550,000d) 4.250.000 15,300,000 15,300,000

277,100,000 277,100,000a) 5.100.000 227,800,000 227,800,000

363,800,000 363,800,000a) 2.550.000 91,800,000 91,800,000

240,550,000 240,550,000f) 850.000 192,950,000 192,950,000e) 850.000 850,000 850,000b) 1.700.000 1,700,000 1,700,000

190,400,000 190,400,000672,350,000 672,350,000

35,700,000 35,700,000g) 9.350.000 269,450,000 269,450,000

5,100,000 5,100,0002,550,000 2,550,000

28,900,000 28,900,0004,250,000 4,250,000

850,000 850,0009,350,000 9,350,0003,400,000 3,400,000

28,050,000 28,050,00052,700,000 1,647,300,000 1,647,300,000 82,450,000 269,450,000 1,564,850,000 1,377,850,000

187,000,000 187,000,000269,450,000 269,450,000 1,564,850,000 1,564,850,000