SOAL DAGANG

02/12 PD. MAN.CITY buy merchandise to PD. JUVENTUS worth Rp 4,000,000 with terms 5/15, net 30, no. invoice 301, no. invoice JUV-01. (Ref. Post: AP-1 03/12 PD. MU purchase merchandise worth Rp 6,000,000 with terms 5/10, net 30, no. invoice MU-01, no. 101 invoices. (Ref. Post: AR-1 06/12 PD. MAN.CITY purchase merchandise from the PD. MILAN valued at USD 2.5 million in cash, no. 401 proof 09/12 PD. JUVENTUS receive merchandise purchased by the PD. MAN.CITY on 02/12 due to damage valued at $ 1,000,000, no. 501 proof. (Ref. Post: AP-2 12/12 PD. MANCITY pay off its debt to the PD. JUVENTUS, no. 402 proof. (Ref. Post: AP-3 14/12 PD. MU pay off its debt to the PD. MANCITY, no. 201 proof. (Ref. Post: AR-2 15/12 PD. MADRID buy merchandise worth USD 10 million with terms 5/10, net 30, no. invoice ROM-01, no. 102 invoices. (Ref. Post: AR-3 17/12 PD. MU buy merchandise worth USD 2.5 million in cash, no. 202 proof 22/12 PD. MANCITY accept merchandise that has been bought by a PD. MU on 17/12 due to damage worth USD 500,000, no. 403 proof 24/12 PD. MANCITY receive a payment due from PD. MADRID, no. 203 proof. (Ref. Post: AR-4 29/12 PD. ARSENAL sold merchandise worth USD 1.5 million with terms 5/15, n/30 to PD. MANCITY, no. invoice 302, no. invoice ARS-01. (Ref. Post: AP-4 ADJUSTMENT a. Merchandise inventory is still in the warehouse of Rp 2.200.000 per 31/12/11 b. All buildings and equipment is depreciated by 10% per year of the acquisition price c. Rent cost for 1-year period starting from November 2010-October 2011 d. There are employees who have not paid a salary of Rp 750,000