Yogha established a trading company PAPUA Store, with a deed of establishment no 21 akt 222, with an establishment capital of 100 shares with a paid-up capital value of Rp. 500,000,000, and was confirmed as a Taxable Entrepreneur, of 1 January 2021, Transactions during January are as follows 2021: a) On 1/01/2021 cash paid in as company capital amounting to Rp.500,000,000 b) On 1/01/2021, the rent for the building was paid for 1 year in the amount of Rp.40.000.000, not including 10% VAT. c) On 2/01/2021 office supplies were purchased for Bp. 10,000,000 excluding 10% VAT in cash d) On 3/01/2021 purchased merchandise inventory for Rp.200.000.000 excluding 10% VAT, in cash for Rp.154,000,000 and the rest on credit. e) On 5/01/2021 received a loan from the Bank amounting to Rp.200,000,000, with an interest of 13% per annum and will be paid in installments over 4 years to be paid every 1st of the following month. f) On 7/01/2021, the insurance premium for 1 year was paid in the amount of Bp. 10,000,000 e) On 8/01/2021, a building for a warehouse was purchased for Rp.300,000,000 excluding VAT 10%, 50% cash and the remainder was issued a note payable, with a book value of Rp.10,000,000 and will be depreciated over 20 years. h) On 9/01/2021 office equipment was purchased on credit for Bp. 10,000,000 excluding 10% VAT, with a residual value of Bp. 500,000 and will be depreciated over 4 years. i) On 11/01/2021 a vehicle was purchased in cash for Rp. 192,500,000 Including VAT (10%), with a residual value of Rp. 10,000,000 and will be depreciated over 8 years. I) On 01/11/2021 selling goods to Toko Makmur in cash amounting to Rp. 12,500,000, and receiving income from shipping services of Rp.100,000 (not including 10% VAT), for the sale, a 2% discount is given, from the proceeds of the sale. merchandise sales. The HPP for this sale is Rp. 10,000,000 k) On 15/01/2021 sold merchandise to PT Barakah for Rp 41,250.000 (including 10% VAT), an credit. The HPP for this sale is Bo 30,000,000 1) On 15/01/2021 a Patent of Rp.5,000,000 has been paid for a useful life of 10 years. m) On 16/01/2021, the copyright is Bp. 7,500,000 for a useful life of 10 years n) On 17/01/2021 paid an advertising fee of IDR 1,000,000 o) On 18/07/2021 the utility fee is Rp.2.750.000 p) On 19/01/2021 selling merchandise to PT Cabava for Rp.103,125,0000 (including VAT 10%) on credit, and transportation costs of Rp.500,000 were borne by PT Papua Store. HPP for this sale is Rp.75,000,000 q) On 20/01/2021 received a return of goods from PT Cabava, because it was damaged for Bp. 2,500,000 (Excluding 10% VAT). COGS for the return of this item is Rp. 2,000,000 r) On 21/01/2021, selling merchandise to Toko Makmur, in cash for Ra, 50,000,000 (not including 10 % VAT). HPP for this sale is IDR 40,000,000 s) On 23/01/2021 payment of Receivables from PT Barokah was received on January 15, 2021 with BNI giro number 001. t) Paying the warehouse purchase installment on January 8, 2021 in the amount of Rp.75,000,000 u) On 24/01/2021 PT Papua Store announced that it would distribute a dividend of Bp. v) 2,000,000 to be paid on February 10, 2021 w) On 25/01/2021, selling goods to PT Berkat Cipta Abadi for Rp. 25,000,000 (not including 10% VAT) in cash, the HPP for this transaction is Rp. 20,000,000. x) On 29/01/2021 Received payment of Receivables from PT Cabava amounting to Rp32,000,000 Requested Journalize the Adjusting Journal for the transaction, with the following information Adjustment for rent for 1 month Salary will be paid on February 5, 2021 in the amount of Rp. 10,000,000 The remaining equipment as of January 31, 2021 is IDR 7,000,000 The building is depreciated over 20 years with a book value of Rp. 10,000,000 Office equipment is depreciated over 4 years with a book value of Rp.500,000 Vehicles are depreciated over 8 years with a book value of Rp. 10,000,000 Insurance fee for January Interest fee of 13%, for the month of January to be paid on February 10, 2021.