3(a) PT.

SEMESTA CLEANING SERVICE

Income Statement for the month ended
31 May 2016
Sales Revenue
Service Revenue: Rp 29,000,000
Net Sales Rp 29,000,000

Operating Expenses :
Supplies Expense Rp 4,200,000
Maintenance Expense Rp 24,000,000
Electricity Expense Rp 1,300,000
Water Expense Rp 1,800,000
Telephone Expense Rp 900,000
Wages Expense Rp 12,000,000
Depreciation Expense Rp 2,210,417
Total Expense Rp 46,410,417
Loss from Operation -Rp 17,410,417

3(b) PT. SEMESTA CLEANING SERVICE

Statement of Financial Position
31 May 2016
ASSETS

Current-Assets
Cash Rp 95,480,000
Accounts Receivable Rp 29,000,000
Supplies (Cairan Pembersih) Rp 7,770,000
Supplies (Pewangi Ruangan) Rp 1,200,000
Supplies (Stationary) Rp 800,000
Prepaid Insurance Rp 12,000,000
Prepaid Rent Rp 60,000,000
Total Current Asset Rp 206,250,000
Fixed Assets:
Equipment - Printer Rp 1,000,000
Equipment - Computer Rp 5,000,000
Equipment - Perkakas Rp 4,100,000
Equipment- Vehicle Rp 96,000,000
Accumulated Depreciation - Printer -Rp 20,833
Accumulated Depreciation - Vehicle -Rp 2,000,000
Accumulated Depreciation - Computer -Rp 104,167
Accumulated Depreciation - Perkakas -Rp 85,417
Total Fixed Assets: Rp 103,889,583
TOTAL ASSETS Rp 310,139,583

EQUITY AND LIABILITIES

Equity
Share Capital Rp 320,000,000
Loss -Rp 17,410,417
Total Equity Rp 302,589,583

Non-Current Liabilities
Accounts Payable Rp 1,550,000
Electricity Payable Rp 1,300,000
Water Payable Rp 1,800,000
Telephone Payable Rp 900,000

Current Liabilities
Unearned Service Revenue Rp 2,000,000

Total liabilities Rp 7,550,000

TOTAL EQUITY AND LIABILITIES Rp 310,139,583