January 2018, PT Alam bought a medicinal plants for sale in a track of land, the following are the data (price are in Rupiah):

Items

Price/year

Land price 500,000,000

Board feet 80,000,000

Plant cut and sold 1,000,000

Goodwill impaired 30,000,000

Patent 70,000,000

Life (patent) 5 year

Used (patent) 2/5 year

Plant price Rp/Board feet 200

Instructions:

4. Calculate the depletion

5. Calculate the amortization

6. Journalize the adjusting entries required record the depletion

7. Journalize the adjusting entries for amortization.

8. Journalize the adjusting entries for impairement.