MURA INC

Adjusting Entries
December 31, 2016

Account Title Ref Debit Credit

Account Receivable Rp200,000
Sales Rp200,000
Purchases Rp300,000
Account Payable Rp300,000
Income Summary Rp85,000,000
Begining Inventory Rp85,000,000
Ending Inventory Rp130,300,000
Income Summary Rp130,300,000
Doubtful Debt Rp4,500,000
Allowance for Doubtful Debt Rp4,500,000
Insurance Expense Rp370,000
Prepaid Insurance Rp370,000
Supplies Expense Rp550,000
Supplies Rp550,000
Depreciation Expense - Store Equipment Rp4,800,000
Accumulated Depreciation - Store Equipment Rp4,800,000
Depreciation Expense - Office Equipment Rp3,300,000
Accumulated Depreciation - Office Equipment Rp3,300,000
General and Administrative Expense - Rent Expense Rp5,000,000
Prepaid Rent Rp5,000,000
Total Rp234,320,000 Rp234,320,000
 MURA
Worksh
For The Year Ended, D

Account Trial Balance

Account Title Ref
Number Debit Credit
1 Cash Rp35,800,000
1 Account Receivable Rp162,030,000
1 Inventory Rp85,000,000
1 Prepaid Insurance Rp560,000
1 Supplies Rp1,500,000
1 Store Equipment Rp24,000,000
1 Accumulation Depreciation - Store Equipment Rp4,800,000
1 Office Equipment Rp16,500,000
1 Accumulation Depreciatin - Office Equipment Rp3,300,000
2 Account Payable Rp39,500,000
3 Shares Capital Rp200,000,000
4 Retained Earnings Rp12,690,000
4 Sales Rp550,000,000
4 Purchases Rp385,000,000
5 Freight in Rp15,800,000
5 Selling Expense Rp46,400,000
5 General and Administrative Expense Rp37,700,000
Total Rp810,290,000 Rp810,290,000
5 Income Summary
5 Doubtful Debt
1 Allowance for Doubtful Debt
5 Insurance Expense
5 Supplies Expense
5 Depreciation Expense - Store Equipment
5 Depreciation Expense - Office Equipment
1 Prepaid Rent
 MURA INC
Worksheet
For The Year Ended, December 31, 2016

Adjusting Entries Adjusted Trial Balance S. of Comprehensive Income

Debit Credit Debit Credit Debit Credit
Rp35,800,000
Rp200,000 Rp162,230,000
Rp85,000,000 Rp0
Rp370,000 Rp190,000
Rp550,000 Rp950,000
Rp24,000,000
Rp4,800,000 Rp9,600,000
Rp16,500,000
Rp3,300,000 Rp6,600,000
Rp300,000 Rp39,800,000
Rp200,000,000
Rp12,690,000 Rp12,690,000
Rp200,000 Rp550,200,000 Rp550,200,000
Rp300,000 Rp385,300,000 Rp385,300,000
Rp15,800,000 Rp15,800,000
Rp46,400,000 Rp46,400,000
Rp2,500,000 Rp35,200,000 Rp35,200,000

Rp85,000,000 Rp85,000,000 Rp85,000,000

Rp4,500,000 Rp4,500,000 Rp4,500,000
Rp4,500,000 Rp4,500,000
Rp370,000 Rp370,000 Rp370,000
Rp550,000 Rp550,000 Rp550,000
Rp4,800,000 Rp4,800,000 Rp4,800,000
Rp3,300,000 Rp3,300,000 Rp3,300,000
Rp2,500,000 Rp2,500,000
 S. of Financial Position
Debit Credit
Rp35,800,000
Rp162,230,000
Rp0
Rp190,000
Rp950,000
Rp24,000,000
Rp9,600,000
Rp16,500,000
Rp6,600,000
Rp39,800,000
Rp200,000,000

Rp4,500,000

Rp2,500,000