The following is a series of transactions that occurred at the Public Accounting Firm Drs. Thomas Nelson during its first month of operation, namely February 2012:

February 1 Mr. Thomas deposited cash into the company as initial capital amounting to Rp. 30,000,000,-

February 2 Paid office rent for February amounting to Rp. 7,000,000,-

February 2 Purchased office equipment in the form of a computer for Rp. 14,000,000,- In this case, the company paid cash Rp. 10,000,000,- and the remainder will be paid at a later date.

February 3 Purchased office furniture in the form of tables and chairs for Rp. 3,000,000,-

February 4 Purchased cash for office supplies in the form of printing paper and office stationery for IDR 1,400,000

February 11 Received cash from client, PT. Langga Internusa, for client accounting system consulting services amounting to Rp. 1,850,000,-

February 13 Paid part of the debt for the transaction on February 2, namely Rp. 1,500,000,-

February 16 Received cash from client, PT. Wahana Mandiri, for services in preparing the 2011 financial report amounting to Rp. 2,000,000,- while the remaining amount is Rp. 1,500,000,- will only be repaid by the client within a week's time.

February 19 Purchased additional office equipment in the form of printing paper on credit amounting to Rp. 400,000,-

February 25 Paid employee salary of Rp. 2,000,000,-

February 27 Paid the debt for the transaction on February 19.

February 28 Paid utility expenses in the form of electricity and telephone usage amounting to Rp. 250,000,-

The following is an estimate chart ( chart of accounts) used: