Problem 1 (20%) PT Nikita is a distributor of sports equipment that imports its equipment from China, and sells them to some retail stores in Jakarta. At the end of October 2021, company records show the following balance (in thousands of Rupiahs): Cash 250,000 Inventory 170,000 Share Capital - ordinary 420,000 The following are transactions that happen during the month of November 2021: Nov 4 Purchase sports outfits from supplier Xin Niang, amounted to Rp 86 million, terms 3/10, n/30, FOB shipping point. 6 Pay freight in for purchases from Xin Niang amounted to Rp 900.000. 8 Sell sports equipment to Semangat store, amounted to Rp 9 million, terms n/30. The cost of purchase was Rp 5.5 million. 10 Received a Credit Note from Xin Niang amounted to Rp 6 million for outfits returned to the supplier. 15 Purchase golf equipment from supplier Bi Xie amounted to Rp 30 million, term 2/10, n/30. 16 Pay Xin Niang in full the remaining balance the company owes the supplier. 18 Sell bicycles appliances to Sehatku store amounted to Rp 12 million, terms n/30. The cost of purchase was Rp 7 million. 20 Received a Credit Note amounted to Rp 2 million from Bi Xie for damaged equipment returned to the supplier. 25 Issue a Credit Note amounted to Rp 500.000 to Sehatku store for appliances returned. The cost of purchase was Rp 300.000. 30 Pay Bi Xie in full the remaining balance the company owes the supplier. Required: 1. Prepare journal entries for PT Nikita for all transactions in the month of November 2021 using Periodic method. 2. Prepare journal entries for PT Nikita for all transactions in the month of November 2021 using Perpetual method. 3. If Inventory at the end of November 2021 shows a balance of Rp265.500.000,- prepare a COGS Statement for the month ending November 2021, using Periodic method