Reference no: EM132773611

Question - Bengkel Wahyu is an individual company engaged in the service of four-wheeled vehicle services which was established in January 2018. The ledger account balances on May 31, 2019 are as follows:

No. Resk Account Name Debit Credit

110 Cash 59,000,000 -

120 Accounts Receivable 57,200,000 -

130 Pre Paid Insurance 1,500,000 -

140 Consumables 1,200,000 -

150 Soil 4,000,000 -

160 Building 6,000,000 -

210 Business Obligations - 26,500,000

220 Note Obligations - -

310 Capital-Wahyu - 116,000,000

320 Prive wahyu 20,000,000 -

410 Income Service - 315,500,000

510 Salary Expenses 244,200,000 -

520 Rental Expenses 38,000,000 -

530 Advertising Expenses 17,800,000 -

540 Electricity, water & Telephone Loads 7,900,000 -

590 Other Expenses 1,200,000 -

Total 458,000,000 458,000,000

The following are Wahyu's workshop business transactions that occurred during June 2019.

1/6/2019 Paid office rental fees for June of IDR 10,000,000

3/6/2019 Purchased spare parts (consumables) on credit from the Mega store with a value of IDR. 1,800,000

5/6/2019 Paid insurance expense for June 2019 to May 2020 amounting to IDR 6,000,000

7/6/2019 The spare parts for the vehicle purchased on 3/6/2019 were returned because they did not match the order worth IDR 300,000

12/6/2019 Service is received for the period from 1/6/2019 to IDR 62,000,000

16/6/2019 Paid employee salaries for two weeks in June of IDR 25,200,000

17/6/2019 Note service income on credit is IDR 12,000,000

19/6/2019 Purchased a plot of land at a price of IDR 100,000,000. where IDR 40,000,000 is paid

19/6/2019 in cash. and the rest will be paid in the next two months. This land is planned to be purchased for a plot of land at a price of IDR 100,000,000. where Rp. 40,000,000 is paid cash and the balance is paid in the next two months. This land is planned to develop a workshop.

19/6/2019 Paid electricity costs. water telephone funds in June amounting to IDR. 2,110,000

20/6/2019 Paid business obligations of IDR 15,300,000

20/6/2019 Received receivables from customers IDR 52,500,000

25/6/2019 Paid advertising costs of IDR 3,000,000

29/6/2019 Paid other binary expenses IDR 500,000

30/6/2019 Received service for the third and fourth week of IDR 43,000,000

30/6/2019 Paid employee salaries for the third and fourth weeks of IDR 24,500,000

30/6/2019 Records of service on credit for the third and fourth weeks of IDR 15,200,000

30/6/2019 The owner of Wahyu takes money from his business for personal needs of IDR 10,000,000

Required -

1. Compile the transaction journal for the month of June 2019.

2. Posting to the ledger T form to calculate the balances of each account.

3. Compile a trial balance on 30 June 2019.