Pada 1 April, lejar Gargamon Pro Shop Enterprise menunjukkan baki Inventori berjumlah RM40,000. Urusniaga berikut telah berlaku dalam bulan April 2021. On April 1, the ledger of Gargamon Pro Shop Enterprise showed Inventory amount of RM40,000. These transactions occurred during April 2021. April 5 Membeli beg dan bola golf secara kredit daripada Syarikat Rimau Sdn. Bhd. RM12,000, terma 2/10, n/60, F.O.B titik penghantaran. Kos angkutan ialah RM150. Purchased golf bags and balls on account from Syarikat Rimau Sdn. Bhd. RM12,000, terms 2/10, n/60, F.O.B shipping point. Freight cost RM150. 9 Membuat pulangan bola golf bernilai RM100 kepada Syarikat Rimau Sdn. Bhd. Returned RM100 golf ball to Syarikat Rimau Sdn. Bhd.. 10 Menjual peralatan golf secara kredit RM6,000, terma 1/10 n/30, F.O.B Destinasi. Kos angkutan berjumlah RM50 dibayar tunai dan kos barang dijual RM4,800. Sold merchandise on account to members RM6,000, terms 1/10 n/30, F.O.B destination. Freight cost RM50 paid in cash and cost of goods sold RM4,800 12 Membeli kasut, baju dan lain-lain aksesori golf secara kredit daripada Syarikat Klasik Sportswear Sdn. Bhd. RM4,500, terma 1/10, n/30, F.O.B Destinasi. Kos angkutan RM300. Purchased golf shoes, sweaters, and other accessories on account from Syarikat Klasik Sportswear Sdn. Bhd. RM4,500, terms 1/10, n/30, F.O.B destination. Freight cost RM300. 14 Membayar keseluruhan hutang Syarikat Rimau Sdn. Bhd. Paid Syarikat Rimau Sdn. Bhd. in full. 17 Memberi elaun RM350 kepada pelanggan bagi urus niaga pada 10 April. Granted allowance RM350 to customers related to a transaction on April 10. 19 Menerima keseluruhan bayaran untuk jualan kredit yang dibuat pada 10 April. Received full payment for credit sales on April 10. 20 Menjual peralatan secara tunai RM600. Kos barang dijual RM350. Made a cash sales RM600. Cost of goods sold RM350. 25 Membayar sepenuhnya hutang Syarikat Klasik Sportswear Sdn. Bhd. Paid Syarikat Klasik Sportswear Sdn. Bhd. in full. Dikehendaki/Required: a) Sediakan catatan jurnal untuk bulan April menggunakan sistem inventori berterusan./ Journalize the April transactions using a perpetual inventory system. (15 markah/ 15 marks) b) Sediakan catatan pelarasan jika pengiraan fizikal inventori menunjukkan baki inventori di tangan pada 30 April 2021 berjumlah RM 51,000/ Prepare the adjusting entries if the physical count of inventory at hand on April 30, 2021 amounting RM51,000. (4 markah/ 4 marks) EPPD1033 c) Sediakan penyata pendapatan sehingga untung kasar bagi Gargamon Pro Shop Enterprise untuk bulan berakhir 30 April 2021/ Prepare an income statement through gross profit for Gargamon Pro Shop Enterprise for the month ended April 30, 2021. (6 markah/ 6 marks)