Number 3

Mr. Andy and his colleagues started their business, namely CV Jaya Maju which is engaged in the retail trade of footwear. The following are transactions that occur during the first month of 2021. According to the plan, the bookkeeping will be closed every month.

Requested:

Prepare the journal entries for the above transactions using the periodic inventory system.

1 Jan The shareholders jointly established a company under the name CV Jaya Maju which is engaged in the trade and service sector in front of a notary and then deposit money to the bank as much as IDR 1,000,000,000. Paying rent for a house in the green gem number to be used as an office with a rental period of 3 years in the amount of IDR 210,000,000 in cash cash. Purchased 4 units of computer equipment for DR 4,000,000 per unit by participating in the 0% installment program for 1 year with a down payment of IDR 2,000,000 2 Jan 3 Jan 4 Jan Purchase office supplies such as desks, chairs, and cabinets from Carrefour at Central Park Mall for IDR 40,000,000 to be paid in cash 5 Jan Design job advertisements and find information about advertising prices in national media 6 Jan Advertise in Kompas newspaper job vacancies for 4 people at a cost IDR 5,000,000 in cash for two issuances every 17th. 10 Jan Receive CVs from employees and start the selection process. 18 Jan Purchased a box car for business operations for IDR 280,000,000 by leasing to PT Andries. 20 Jan Purchased inventory for resale, namely 1,000 pairs of shoes for IDR 250,000 per pair with the YK brand in cash. Successfully sold 25 pairs of shoes to the first client for IDR 330,000 per pair but 22 Jan not receiving payment now, just a promise to be paid in the next 30 days. Make payroll payments to employees in cash for the period of service which is calculated proportionally from January 11th with a salary of one month 25 Jan IDR 60,000,000 managed to sell 250 pairs of shoes at a selling price of IDR. 310,000 per pair, but the client asked for a 5% discount because payment would be made in the next 27 Jan 10 days front. 29 Jan managed to sell 115 pairs of shoes for IDR 330.000 per pair. Received payment from the second client for the sale of shoes in the form of a down payment of IDR. 100,000,000 which was originally due to be delivered in the month third because the purchase reached 3.000 pairs of shoes. 30 Jan 31 Jan Purchased 1,150 pairs of shoes at a price IDR 245,000 per pair on credit