QUESTION 2 A. In 2019, PT KLM changed the estimated useful life of its machines. Previously, machines purchased in early 2017 at a price of Rp. 250,000 were estimated to have a useful life of 5 years with a residual value of Rp. 5,000. Due to this change, the useful life of the machine was changed to 9 years with a residual value of Rp 700.

Requested:

What is the impact of the change in the estimated useful life on the company's financial statements? What is the journal entry for this transaction? How is the presentation of the PT KLM report after the changes occur?

B. In 2019, PT ABC has investments in PT HIJ and KLM, namely bonds investment of Rp. 300,000 with a coupon value of 8% and a yield of 10% with a maturity period of 5 years. The market value of these bonds is IDR 310,000 at the end of 2021. In addition, PT ABC also has an investment that aims to be traded in PT HIJ of IDR 130,000 for 10,000 shares and an investment that aims to manage idle cash from the company with a value of IDR 230,000 for 21,000 shares in PT KLM. Overall, PT HIJ's outstanding shares amounted to 90,000 and PT KLM amounted to 99,000. The net profit of PT HIJ is Rp. 150,000 and PT KLM is Rp. 170,000. PT HIJ's dividend payout is 5% and PT KLM is 8%.

Required:

Record transactions that occur as a result of changes in estimates that occur on PT ABC's investment. How is the presentation of PT ABC's financial statements for these changes?