PT. MAB JAYA which is engaged in trading livestock products on December 31, 20XX has the following balance:

K a s Rp. 7,340,000, -

Accounts receivable Rp. 18,600,000, -

Merchandise inventory Rp. 46,000,000, -

Prepaid rent of Rp. 3,600,000, -

Prepaid insurance Rp. 600,000, -

Office supplies Rp. 1,300,000, -

Company equipment Rp. 2,500,000, -

Office inventory Rp. 4,000,000, -

Accumulated depreciation of office inventory Rp. 800,000, -

Company inventory Rp. 5,000,000, -

Accumulated depreciation of the company's inventory of Rp. 1,000,000, -

Cage Rp. 6,000,000, -

Accumulated depreciation of the cage Rp. 1,200,000, -

Land Rp. 24,000,000, -

Accounts payable Rp. 5,000,000, -

Bank payable Rp. 50,000,000, -

Share capital of Rp. 50,000,000, -

The remaining profit is Rp. 10,165,000, -

Dividend Rp. 20,000,000, -

Sales of Rp. 375,000,000, -

Sales returns Rp. 5,640,000, -

Sales discount of Rp. 6,240,000, -

Purchase of Rp. 257,000,000, -

Purchase returns Rp. 3,450,000, -

Purchase discount of Rp. 2,765,000, -

Purchase transportation of Rp. 14,560,000, -

Office employee salaries Rp. 20,734,000, -

Office employee consumption Rp. 987,000, -

Employee medical treatment Rp. 670,000, -

Administration fee of Rp. 2,430,000, -

Fees and donations of Rp. 450,000, -

Representation fee of Rp. 1,250,000, -

Electricity, water and telephone bills Rp. 760,000, -

The sales salary is Rp. 28,300,000, -

Advertising and promotion costs Rp. 8,764,000, -

Consumption of sales portion of Rp. 1,190,000, -

Interest fee of Rp. 765,000, -

Sundries costs Rp. 10,700,000, -

The data available as of December 31 for making the adjusting entry are as follows:

a. The inventory of goods as of December 31 was Rp. 24,340,000, -

b. Prepaid rent of Rp. 3,600,000, - is payment for warehouse on July 1, 20xx for a period of three years from that date.

c. Prepaid insurance of Rp. 600.000, - is the payment of insurance premium for merchandise for a period of 1 year from 1 September 20xx.

d. Unpaid electricity, water and telephone costs allocated in December amounted to Rp. 56,000, -

e. Electricity, water and telephone costs are allocated to office and sales staff in a ratio of 4: 6

f. Bank Payable is an inventory credit with a five-year term whose repayment will begin on January 4, 20xy amounting to Rp. 10,000,000, -

QUESTION :

1. Make a work sheet for the preparation of PT MAB Jaya's financial statements

2. Make an adjusting journal to prepare the financial statements.

3. Prepare a balance sheet as of December 31, 20xx and calculate the profit and loss and changes in remaining income for the year ended on that date.

4 Make the financial reports