QUESTION

1. Below are the account balances of PT. Nurhadianto at the 2018 operation.

Cash

Accounts receivable

Prepaid insurance premiums. Consumables

Equipment

Accumulated depreciation of equipment Accounts payable

Ordinary share capital

Dividend distribution Service income

Employee wages

Rental expenses

Other expenses

end of year 27,000

11,000 3,400 5,400 24,000 12,000 18,000 24,800 18,000 64,000 10,000 15,600 6,800

The adjustment information obtained is:

1) The value of consumables determined based on physical calculations is

Rp. 2,000, -

2) The equipment is estimated to have an economic life of 10 years, and is depreciated by the number

the same each year, with no residual value.

3) The insurance premium that must be recognized as an expense for the 2018 operating year is

Rp. 2,200, -

4) Unpaid employee salaries amounted to Rp. 400, -

5) Office rent that still has to be paid is Rp. 1,250, -

6) It is estimated that only 95% of trade receivables are collectible.

Based on the information above, you are asked to: a. Keep an adjusting journal

b. Make pathways

c. Prepare financial statements that consist of

- Income Statement - Balance Sheet

- Change in Capital