ACCOUNT NUMBER ACCOUNT NAME HEADER BALANCE

1-1100 Cash in Bank 68,550,000

1-1200 Petty Cash 11,700,000
1-1300 Accounts Receivable 839,300,000
1-1400 Allowance for Doubtful Debt (14,000,000)
1-1500 Merchandise Inventory 600,000,000
1-1600 Store Supplies 5,200,000
1-1700 Prepaid Insurance 12,500,000
1-1800 Prepaid Rent 20,500,000
1-1900 Prepaid Tax 17,000,000
1-1910 PPN Income
1-1920 Prepaid PPN
1-2100 Equipment at Cost 69,600,000
1-2110 Equipment Accum Dep (24,320,000)
2-1100 Accounts Payable 568,700,000
2-1200 Expense Payable 8,600,000
2-1300 Income Tax Payable
2-1400 PPN Payable 4,200,000
2-1500 PPN Outcome
2-1600 Dividend Payable 4,500,000
2-2100 Bank Danamon Loan 320,000,000
3-1100 Capital Stock 400,000,000
3-1200 Retained Earning 14,500,000
3-1300 Dividend (27,500,000)
3-1400 Income Summary
4-1100 Sales 852,900,000
4-1200 Sales Return
5-1100 Cost of goods Sold 395,820,000
5-1200 Freight Paid 12,600,000
6-1000 Advertising Expense 3,800,000
6-1100 Telep & Electric expense 7,800,000
6-1200 Store Supplies Expense 4,750,000
6-1300 Bad Debt Expense 12,000,000
6-1400 Depreciation Expense 16,500,000
6-1500 Insurance Expense 11,400,000
6-1600 Rent Expense 22,900,000
6-1700 Wages & Salaries Expense 40,200,000
6-1800 Other Operating Expense 10,100,000
8-1100 Interest Revenue 7,900,000
9-1100 Interest Expense 2,200,000
9-1200 Bank Service Charge 7,700,000
9-1300 Income Tax Expense
ACCOUNT TYPE
Bank
Bank
Accounts Receivable
Accounts Receivable
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Other Current Asset
Fixed Asset
Fixed Asset
Accounts Payable
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Other Current Liability
Equity
Equity
Equity
Equity
Income
Income
Cost Of Sales
Cost Of Sales
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Expense
Other Income
Other Expense
Other Expense
Other Expense