Sinta is an employee of PT ABC, in December 2021 receiving a salary of Rp 12,000,000 per month plus a house allowance of Rp 1,000,000 and a transportation allowance of Rp 2,000,000. In addition, ABC pays work accident insurance of Rp. 300,000, death insurance of Rp. 100,000, and an old age allowance of Rp. 500,000. Sinta also makes a pension contribution to the pension fund manager in the amount of Rp. 600,000 which is deducted from her salary. Sinta paid through a deduction by ABC, zakat to Dompet Dhuafa of Rp. 375,000, and a house installment to Bank BNI of Rp. 3,000,000. Pph 21 was deducted by ABC Rp 850,400. Salaries are paid at the end of each month and all deductions are paid on the 10th of the following month.

Question: Prepare the journal entry to record the payment of Sinta's salary by ABC on December 31, 2021

 PT. ABC performs the following transactions:

- December 5 Purchased raw material inventory on credit worth Rp 150,000,000 subject to 10% VAT

- December 15 Purchased equipment on credit amounting to Rp 300,000,000 subject to 10% VAT. On this equipment, the tax may be credited

Question: Journalize this transaction.