mmblished a trading company PAPUA Store, with a deed of establishment no 21 $222, with an establishment capital of 100 shares with a paid-up capital value of 33. 5001110000, and was conrmed as a Taxable Entrepreneur. of 1 January 2021, Transactions during January are as foliows 2021: 3] bl Cl d} e) 5:! On 1,)'01f2021 cash paid In as company capital amounting to Rp.500,000,000 On 1f0112021, the rent for the building was paid for 1 year in the amountof Rp.40m not including 10% VAT. On 23'01f2021 office supplies were purchased for 33. 10,000,000 excluding 10% VAT in cash On 3,}01f2021 purchased merchandise inventory for 0.200m excluding 10%. VAT, in cash for lip-154,000,000 and the rest on credit. On 5f01f2021 received a loan from the Bank amounting to 0.02me with an interest of 1596 per annum and will he paid in installments over 4 years to be paid every lst of the following month. On 7i01f2021, the insurance premium for 1 year was paid in the amount of 32. 10,000,000 On 020112021, a building for a warehouse was purchased for Rp.300,000,000 excluding VAT 10%, 50% cash and the remainder was issued a note payable, with a book value of Rp.10,l:I:IJ,m0 and will be depreciated over 20 years. On 9101;2021 office equipment was purchased on credit for 5:. 10,000,000 excluding 1056 VAT, with a residual value of 33. 500,000 and will be depreciated over 4 years. On 11,10112021 a vehicle was purchased in cash for 33. 192,500,000 Including VAT {1096], with a residual value ofn. 10,000,000 and will be depreciated over 3 years. On 0130112021 selling goods tomm cash amounting to $42,500,000, and receiving income from shipping services of Rp.100,000 (not including 1095 VAT}, for the sale, a 2% discount is given, from the proceeds of the sale. Wales. The HPP for this sale is u. 10,000,000 On 15f01!2021 sold merchandise to PT Whr Rp.41m0ncluding 10% VAT}, on credit. The HPP for this sale is g. 30,000,000 On 15f01f2021 a Patent of ELEM has been paid for a useful life of 10 years. On 16f0lf2021, the copyright is BR- 1,500,000 for a useful life of 10 years On 1?]011'2021 paid an advertising fee of IDR 1,000,000 On 18f07f2021 the utility fee is Rp.2.'?50.000 On 19}01f2021 selling merchandise to PT Wafer Rp.103,125,mm {Including VAT 10%] on credit, and transportation costs of Rp.500,m0 were borne by PT Papua Store. HPP for this sale is Rp.75,0m,000 On 20f01/2021 received a return of goods from PT Whecause it was damaged for g. 2,500,000 [Excluding 10% VAT). COGS for the return of this item is 39. 2,000,000 On 2130112021, selling merchandise to MMakmur in cash for 59,. 50,000,000 {not Including 10% VAT]. HPP for this sale is IDR 40,000,000 On 23.!011'2021 payment of Receivables from PT 0912500 was received on January 15, 2021 with Bllll gjrgnurnber 001. Paying the warehouse purchase installment on January 8, 2021 in the amount of Rp.75,000,000 On 24f01f2021 PT Papua Store announced that it would distribute a dividend of 59. 2,000,000 to be paid on February 10, 2021 On 25f01I2021, selling goods to PT mm m for ER. 25,000,000 [not including 10% VAT} in cash, the HPP for this transaction is 33, 20,000,0(11. On 29,!01f2021 Received payment of Receivables from PT gm amounting to $32,000,013!) W Prepare Journal and Trial Balanoe for transactions using the perpetual nlend