1 raw material inventory 75,000,000

utang dagang 75,000,000

2 good in process inventory 47,000,000

raw material inventory 47,000,000

3 finished good inventory 23,000,000

good in process inventory 23,000,000

4 piutang usaha 45,000,000

sales 45,000,000

5 supplies inventory 8,000,000

account payable 8,000,000

6 prepaid insurance 3,000,000

cash 3,000,000

7 land 12,000,000
cash 12,000,000

8 building 11,000,000
cash 11,000,000

9 accumulated depreciation of building 550,000

depreciation expense of building 550,000

10 mechinary 13,000,000
kas 13,000,000

11 accumulated depreciation of mechinary 650,000

depreciation expense of mechinary 650,000

12 equipment 25,000,000
cash 25,000,000

13 accumulated depreciatoin of equipment 1,250,000

depreciation expense of equipment 1,250,000

14 direct labor factory salaries 15,000,000

cash 15,000,000

15 indirect factory salaries 17,000,000

cash 17,000,000
16 manufacturing utilities expense 1,000,000
cash 1,000,000

17 other manufacturng exp 500,000

kas 500,000

18 factory maintenance exp 3,000,000

kas 3,000,000

19 marketing salaries exp 15,000,000

kas 15,000,000

20 transportation out 5,000,000

kas 5,000,000

21 management and offie salaries 25,000,000

kas 25,000,000

22 other marketing expense 18,000,000

kas 18,000,000

23 raw material purchse 100,000,000

account payable 100,000,000

24 account payable 100,000,000

cash 98,000,000
purcahese discount 2,000,000

25

26

27 cash 200,000,000
long term note payable 200,000,000

28 intereset expens 2,500,000

kas 2,500,000

29 cash 2,500,000
interest income 2,500,000

30 building miantenance expense 8,000,000

kas 8,000,000
31 offie maintenabce expense 5,000,000
kas 5,000,000

32 cash 150,000,000
capital stock 150,000,000

33

34