QUESTION 2 (Stock, Purchase, Sales, Reports) The following are PT Dentelle transactions for the period September 2021:

(1/09) Purchased inventory of vendor "XYZ" on credit n/30 as follows: Item A -> 40 units @ 15,000 Item B -> 20 units @ 20,000

Prices do not include 10% VAT. and purchase postage costs of IDR 50,000 (not subject to VAT and paid in cash).

(10/09) Sales are made to PT A customers in 50% cash and 50% n/30 credit as follows: Item A -> 15 units @27,500 Item B -> 5 units @ 33,000

Prices include 10% VAT.

(11/09) A purchase return was made to vendor PT "XYZ" for the (1/09) purchase of: Item A -> 2 units Item B -> 4 units

(09/15) The remaining debt was paid to the vendor PT "XYZ" for the purchase on (1/09)

(09/16) A deposit was made to the vendor PT "ABC" for the purchase of the following goods Item A -> 50 units @14,300 Item B -> 10 units @ 23,100 Prices include 10% VAT, and delivery of goods will be made on (21/09)

(09/17) Sales were made to PT C in cash Item A -> 30 units @ 24,000 Item B -> 20 units @ 28,000

Prices do not include 10% VAT, and customers include paying shipping costs of 50,000.

(09/18) PT Dentelle paid postage costs of IDR 100,000 for sales for the period 1 17 September 2021.

(09/21) PT "ABC" sends goods to PT Dentelle as much as 80% of each PO issued, the remainder will be sent in the following month.

(09/24) PT E customers provide a deposit amount to purchase the following goods: Item B -> 10 units @29,000

Prices do not include 10% VAT and postage of IDR 15,000

(09/25) PT C returns goods as follows Item A -> 2 units Item B -> 1 unit

(09/27) PT Dentelle has carried out 70% of PT E's order deliveries 24/9 for each item.

(09/28) PT Dentelle purchased goods from the vendor PT "MNO" on credit n/30 with the following details: Item A -> 30 units @14,500 Item B -> 40 units @ 18,000

Prices do not include 10% VAT.

(09/29) Salaries were paid IDR 200,000, electricity & water IDR 50,000, and transportation (gasoline, etc.) IDR 20,000

(09/30) A withdrawal was made by the owner of 100,000

Additional information regarding the balances of the following accounts: - Inventory balance 31 August 2021: Item A -> 50 units @ 15,800 Item B -> 50 units @ 19,500

- The inventory calculation method ismoving average price and with a perpetual system - All purchase shipping costs are recorded directly as expenses

Requested: 1. Make a stock card for each item 2. Make the necessary journals 3. Make a ledger for each account 4. Balance of each account 5. What are the balances of Payables, Receivables, Customer Deposits, Supplier Deposits on September 30 2021 for each vendor and customer. 6. What is the inventory balance as of September 30, 2021 7. Is there any VAT to be paid to the State for the period September 2021? If there is how much must be deposited, why not? 8. Prepare a Profit/Loss report for the period 30 September 2021 9. Prepare a report on changes in capital and financial position (balance sheet) as of September 30 2021, assuming the capital position as of August 31 is IDR 3,465,000, inventory IDR 1,765,000 and company cash/bank IDR 1,700,000.

Accounts used by PT Dentelle: - Cash/Bank - Receivables - Inventory - Deposit Supplier - VAT - input - Payables - VAT - output - Customer Deposits - Prive - Capital - Sales - Sales Returns - COGS (cost of goods sold) - Purchase shipping costs - Sales shipping costs - Salary expense - Electricity & water expenses - Transport Expense Total