In general, machines are depreciated for 5 years, buildings are depreciated for 10 years, while goodwill is not amortized, according to PSAK 15. On April 1, 2019, PT Jaya bought cash a new machine, namely EX-1 with a value of IDR 325,000,000 from PT Buana . On April 2, 2019, the EX-1 Machine was sold on credit to PT Maju at a price of IDR 400,000,000. These receivables will be paid every 6 months for 30 the coming month without interest. On October 1, 2019, PT Maju made an installment payment for the EX-1 Machine credit of IDR 80,000,000. The EX-1 machine is estimated to last 5 years with no residual value. During 2019, PT Jaya announced a net profit of IDR 1,600,000,000 and a cash dividend totaling IDR 400,000,000. PT Maju will distribute cash dividends of Rp. 500,000,000 during 2019. Question: a) Make a journal related to the sale and purchase transaction of the EX-1 Machine from the PT Maju and PT Jaya side. b) Make consolidated elimination journal. c) Make an elimination journal calculation d) Prepare a consolidated working paper e) Prepare a consolidated income statement, profit and loss statement, and PT Maju's consolidated statement of financial position (balance sheet) for the period ended December 31, 2019.

21 On January 2, 2019, PT Maju purchased 80 percent of PT laya's shares at a purchase price of IDRS, 500,000,000. The following shows the trial balance of PT Maju and PT Jaya as of December 31, 2019 TRIAL BALANCE As of December 31, 2019 Account Title PT Maju PT jaya Debit Credit Debit Credit Asset Cash 1.350.000.000 700.000.000 Accounts receivable 720.000.000 875.000.000 Other receivables 320.000.000 Stock 900.000.000 876.000.000 Soil 1.350.000.000 900.000.000 Building 4.250.000.000 3.750.000.000 Machine 3.700.000.000 1.950.000.000 Investment in shares 6.460.000.000 of PT laya Accumulated 1.538.000.000 1.125.000000 depreciation Accounts payable 1.125.000.000 520.000.000 Other Debt 1.275.000.000 775.000.000 Common stock 3.000.000.000 2.000.000.000 Share premium 4.900.000.000 800.000.000 Retain earning 4.095.000.000 2.900.000.000 Sales 8.250.000.000 5.250.000.000 Revenue from PT 1.280.000.000 laya Cost of oods sold 3.300.000.000 2.525.000.000 Depreciation 1.078.000.000 675.000.000 Expense Amortization Expense Other Operating 1.755.000.000 525.000.000 Expenses Profits from the sale 75.000.000 of fixed assets Dividend 500.000.000 400.000.000 Total 25.363.000.000 25.363.000.000 13.395.000.000 13.395.000.000 The difference between the purchase value and the book value that arises on January 2, 2019 is attributed to the following: Difference in market value of buildings (book value of the building is Rp. 3,000,000,000 and the fair value of the building is Rp. 3,750,000,000). . Difference in land market value and book value of Rp. 800,000,000 and the fair value of land amounting to Rp1,200,000,000 . Goodwill is recognized for the remainder 21 On January 2, 2019, PT Maju purchased 80 percent of PT laya's shares at a purchase price of IDRS, 500,000,000. The following shows the trial balance of PT Maju and PT Jaya as of December 31, 2019 TRIAL BALANCE As of December 31, 2019 Account Title PT Maju PT jaya Debit Credit Debit Credit Asset Cash 1.350.000.000 700.000.000 Accounts receivable 720.000.000 875.000.000 Other receivables 320.000.000 Stock 900.000.000 876.000.000 Soil 1.350.000.000 900.000.000 Building 4.250.000.000 3.750.000.000 Machine 3.700.000.000 1.950.000.000 Investment in shares 6.460.000.000 of PT laya Accumulated 1.538.000.000 1.125.000000 depreciation Accounts payable 1.125.000.000 520.000.000 Other Debt 1.275.000.000 775.000.000 Common stock 3.000.000.000 2.000.000.000 Share premium 4.900.000.000 800.000.000 Retain earning 4.095.000.000 2.900.000.000 Sales 8.250.000.000 5.250.000.000 Revenue from PT 1.280.000.000 laya Cost of oods sold 3.300.000.000 2.525.000.000 Depreciation 1.078.000.000 675.000.000 Expense Amortization Expense Other Operating 1.755.000.000 525.000.000 Expenses Profits from the sale 75.000.000 of fixed assets Dividend 500.000.000 400.000.000 Total 25.363.000.000 25.363.000.000 13.395.000.000 13.395.000.000 The difference between the purchase value and the book value that arises on January 2, 2019 is attributed to the following: Difference in market value of buildings (book value of the building is Rp. 3,000,000,000 and the fair value of the building is Rp. 3,750,000,000). . Difference in land market value and book value of Rp. 800,000,000 and the fair value of land amounting to Rp1,200,000,000 . Goodwill is recognized for the remainder