Capital Fa account summary. XYZ for 2012 looks like this:

All withdrawals by members of the Firm were carried out on 1 October 2012. Additional investments by Mr. Abdul were made on 1 March 2012, Mr. Budi on 1 September 2012, and Mr. Ciputra on 1 November 2012.

ABC Fa's net profit for 2012 was Rp. 75,000,000. The profit sharing agreement (the profit-sharing aggreement) is as follows:

In January 2013 the following transactions occurred:

1. On January 5, 2013, Mr. Abdul was approved to quit the Fa. ABC and sold his interests to Mr. Anton at a selling price of Rp. 65,000,000.
2. On January 7, 2013, Fa. ABC agreed to accept Mr. Dani as a new ally member and change the name of the firm to the Fa. A B C D. Mr. Dani is required to make a deposit of Rp 85,000,000. Mr. Danu has a 30% ownership in this deposit. In this transaction it was agreed to award bonuses to new allied members.

Requested:

1. Keep a 2012 profit distribution journal with sufficient calculations.
2. Make the necessary journals for transactions on January 5, 2013 and January 7, 2013 (transaction changes in ownership formation).

Member of the Firm Initial capital Taking Abdul Budi Ciputra 60.000.000 75.000.000 40.000.000 5.000.000 10.000.000 10.000.000 Additional Investment 2.000.000 25.000.000 15.000.000 Abdul Budi 7.000.000 Ciputra 4.000.000 5.000.000 Part of the salary of allied members Share of capital interest 12% 12% 12% 30% 40% 30% Distribution of remaining profit / deficit