SOAL JASA

Transaction that occur on the “ LABAKDAS TRAVEL “ during the month of December 2011 is as follows. Date Transaction Dec. 2, 2011 Suppose LABAKDAS TRAVEL prepays three months rent on December, 2010. If the lease specific a monthly rental amount lf $ 1.000, the entry to record the payment for three months debit prepaid rent Dec. 5, 2011 The owners invest $ 50.000 of their money to begin the bussines. LABAKDAS TRAVEL issues common stock to them Dec. 7, 2011 LABAKDAS TRAVEL paid cash of $ 700 for office supplies. Dec. 9, 2011 LABAKDAS TRAVEL purchased furtniture on account for $ 16.500 and made the following entry Dec. 11, 2011 LABAKDAS TRAVEL pays its employee a monthly salary of $ 1.900, half on the last day of the month. During April, the agency paid the employee’s first half – month of $ 950 and made the following entry Dec. 13, 2011 The owner withdrew $ 1.600 for personal use Dec. 19, 2011 Badwin investment banker agree to pay the travel agency $ 450 monthly. If LABAKDAS TRAVEL collects the first amount, the increases in assets and liabilities are recorded. Dec. 23, 2011 LABAKDAS TRAVEL performs services for customers on account for $ 3.000 Dec. 25, 2011 LABAKDAS TRAVEL purchases land for a future office location, paying cash of $ 40.000 Dec. 29, 2011 LABAKDAS TRAVEL pays $ 2.700 for the following Utilities Expenses. Dec. 30, 2011 LABAKDAS TRAVEL received $ 2.870 from service revenue on December ADJUSMENT 31 December 2011 Prepaid rent is adjusted to remove one month’s expenses from the assets account. The adjustment transfers one-third of the assets balance. 31 December 2011 To measure the business supplies expense during Desember, the owners count the supplies on hand a the end of the month. The count indicates that supplies costing $ 300. Adjusting entry to update the supplies account and to record the supplies expense for the month. 31 December 2011 Depreciation of office furniture for the year (value of economy 5 years). 31 December 2011 The second payday of the month, the second half-month amount of $950. 31 December 2011 During the last 10 days of the month, the travel agency will earn one third of the $ 450.