On 01/01/2021 Mr. Dhira established a trading company Korindo Store, with a deed of establishment no 21 akt 221, with an establishment capital of 100 shares with a paid-up capital value of 750,000,000, and was confirmed as a Taxable Entrepreneur. as of January 1, 2021, Transactions during January 2021 are as follows: a. On 1/01/2021 cash paid in as company capital amounting to Rp. 750,000,000 b. On 1/01/2021, the building rental for 1 year was Rp. 50,000,000, not including 10% VAT. c. On 2/01/2021 office supplies were purchased for Rp. 12,000,000 excluding 10% VAT in cash d. On 3/01/2021 purchased merchandise inventory amounting to Rp.400,000,000 excluding 10% VAT, in cash amounting to Rp.308,000,000 and the rest on credit. e. On 5/01/2021 received a loan from the Bank amounting to Rp.250,000,000, with an interest of 13% per annum and will be repaid in 4 years in installments to be paid every 1st of the following month. f. On 7/01/2021, the insurance premium was paid for 1 year amounting to Rp.15,000,000 g. On 8/01/2021 a warehouse building was purchased for Rp.450,000,000 excluding 10% VAT, 50% in cash and the remainder was issued a note payable, with a book value of Rp.10,000,000 and will be depreciated over 20 years. h. On 9/01/2021 office equipment was purchased on credit for Rp. 20,000,000 excluding 10% VAT, with a residual value of Rp. 500,000 and will be depreciated over 4 years. 1. On 11/01/2021 a vehicle was purchased in cash for Rp. 198,000,000 Including VAT (10%), with a residual value of Rp. 10,000,000 and will be depreciated over 8 years. J- On 01/11/2021 selling goods to Toko Makmur in cash amounting to Rp.25,000,000, and receiving income from shipping services amounting to Rp.100,000 (not including 10% VAT), for this sale, a discount of 2% is given, from merchandise sales. The HPP for this sale is Rp. 20,000,000 k. On 15/01/2021 sold merchandise to PT Barokah amounting to Rp.68,750,000 (including 10% VAT), on credit. HPP for this sale is IDR 50,000,000 1. on 15/01/2021 a Patent of Rp. 10,000,000 has been paid for a useful life of 10 years m. On 16/01/2021, the copyright is Rp. 8,000,000 for a useful life of 10 years n. On 17/01/2021 paid an advertising fee of IDR 1,500,000 o. On 18/07/2021 paid a utility fee of IDR 5,000,000 p. On 19/01/2021 sold merchandise to PT Cahaya for Rp.240,625,000 (Including VAT 10%) on credit, and transportation costs of Rp.500,000 were borne by PT Toko Papua. HPP for this sale is Rp. 175,000,000 q- On 20/01/2021 received a return of goods from PT Cahaya because it was damaged for Rp. 6,250,000 (Not including 10% VAT). COGS for the return of this item is Rp.5.000.000 On 21/01/2021, sold merchandise to Toko Makmur in cash for Rp. 50,000,000 (not including 10% VAT). HPP for this sale is Rp.40,000,000 S. On 23/01/2021 payment of Receivables from PT Barokah was received for the sale on January 15, 2021 with the current account number BNI001. t. On 24/01/22021 Paying the warehouse purchase installment on January 8, 2021 amounting to Rp.75,000,000 u. On 24/01/2021 PT Korindo Store announced that it will distribute dividends of Rp. 10,000,000 which will be paid on February 10, 2021. V. On 25/01/2021, sold goods to PT Berkat Cipta Abadi for Rp.93,750,000 (not including 10% VAT) in cash, the HPP for this transaction was Rp.75,000,000. w. On 29/01/2021 Received payment of Receivables from PT Cahaya amounting to Rp.40,000,000 Requested Prepare Journal and Trial Balance for transactions using the perpetual method