Following are the investments made by PT Smile during 2019:

Jan 11 Purchased 5.000 sheets of PT A with a total price of $ 225.000 includes a $ 5 commission fee.000 The number of PT A shares outstanding is 50.000 sheets.

Feb 7 Purchased 20% of PT B shares outstanding at an exchange rate of 80 valued at $ 300.000 where the par value of shares is $ 50 per share.

Mar 1 Bought 20.000 bonds owned by PT C which have a face value of $ 400.000 with an exchange rate of 80 and a term of 5 years. The 12% bond interest rate is received every March 1 and September 1.

Apr 20 PT A issues 10.000 additional shares of which 4.000 sheets were bought by PT Smile. Shares are bought at a price of $ 25 per share.

May 2 Purchased 25% of PT D's shares with a total price of $ 225.000 does not include a $ 5 commission fee.000 The number of PT D shares outstanding is 100.000 sheets.

10 Jun The company sells PT D shares for $ 44.000 and for this sale is paid a commission of $ 4.000 The company's share ownership in PT D changed to 20%.

Jul 21 For sale of PT A shares as much as 4.500 sheets at a price of $ 40 per sheet. The company pays a $ 3 commission fee.000

1 Sep Received interest from PT C.

31 Dec Announcement of profit (loss) and announcement of cash dividends as follows: PT A PT B PTD Profit (loss) $ 500.000 $ 600.000 ($ 400,000) Dividends $ 1 per sheet $ 2 per sheet

Requested: Make all necessary journals for 2019!

SOAL 2 Berikut adalah investasi yang dilakukan oleh PT Smile selama tahun 2019: 11 Jan Dibeli 5.000 lembar PT A dengan total harga $ 225.000 sudah termasuk biaya komisi $ 5.000. Jumlah saham PT A yang beredar sebanyak 50.000 lembar. 7 Feb Dibeli 20% saham PT B yang beredar dengan kurs 80 senilai $ 300.000 dimana nilai nominal saham adalah $ 50 per lembar. 1 Mar Dibeli 20.000 lembar obligasi milik PT C yang memiliki nilai nominal S 400.000 dengan kurs 80 dan jangka waktu 5 tahun. Suku bunga obligasi sebesar 12% diterima setiap tanggal 1 Maret dan 1 September. kan 10.000 lembar saham tambahan dimana sebanyak 4.000 lembar dibeli oleh PT Smile. Saham dibeli dengan harga $ 25 per lembar. 2 Mei Dibeli 25% saham PT D dengan total harga $ 225.000 belum termasuk biaya komisi $ 5.000. Jumlah saham PT D yang beredar sebanyak 100.000 lembar. 10 Jun Perusahaan menjual saham PT D sebesar $ 44.000 dan atas penjualan ini dibayar biaya komisi sebesar $ 4.000. Kepemilikan saham perusahaan di PT D berubah menjadi 20%. 21 Jul Dijual saham PT A sebanyak 4.500 lembar dengan harga $ 40 per lembar. Perusahaan membayar biaya komisi sebesar $ 3.000. 1 Sep Penerimaan bunga dari PT C. 31 Des Pengumuman laba (rugi) dan pengumuman deviden tunai sebagai berikut: PT A PT B PTD Laba (rugi) $ 500.000 $ 600.000 ($ 400.000) Deviden Si per lembar $ 2 per lembar Diminta: Buatlah seluruh jurnal yang diperlukan selama tahun 2019