MAY 2002 DATE 2002 MAY DESCRIPTION 1 Supplies Cash Cash Accounts Receivable 2 Salaries Payable Cash 3 Cash

Commission income / Fees 5 Advertising Expense Cash 7 Accounts Receivable Commission income / Fees Cash Supplies 8 Equipment Account Payable Somet Drawing Cash Cash Miscellaneous Expense 10 Accounts Receivable Commission income / Fees 11 Account Payable Cash 13 Miscellaneous expense Cash 14 Miscellaneous expense Cash 15 Cash Commission income / Fees 17 Cash Account Receivable 20 Cash Commission income / Fees 23 Somet Drawing Cash 25 Miscellaneous expense Cash Cash Accounts Receivable 27 Accounts Receivable Commission income / Fees 29 Accounts Receivable Comission income 30 Electricity expense Cash Miscellaneous expense Cash 31 Salaries Expense Cash Somet Drawing Cash REF 113 111 111 112 212 111 111 Earned 118 111 112 Earned 111 Rp Rp Rp 111 111 112 Earned Rp 111 Rp 111 Rp 111 111 Earned 111 112 111 Earned Rp 111 Rp 111 111 112 112 Earned 112 Rp Rp 111 Rp 111 Rp 111 Rp 111 Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp D

Page : 1 C 550,000 Rp 2,350,000 Rp 900,000 Rp 3,500,000 Rp 600,000 Rp 2,200,000 Rp 200,000 Rp 3,000,000 Rp 300,000 Rp 150,000 Rp 900,000 Rp 3,000,000 Rp 130,000 Rp 65,000 Rp 1,350,000 Rp 4,900,000 Rp 1,825,000 Rp 500,000 Rp 100,000 Rp 900,000 Rp 3,000,000 Rp 2,100,000 Rp 450,000 Rp 45,000 Rp 1,950,000 Rp 300,000 Rp 35,265,000 Rp 300,000 35,265,000 1,950,000 45,000 450,000 2,100,000 3,000,000 900,000 100,000 500,000 1,825,000 4,900,000 1,350,000 65,000 130,000 3,000,000 900,000 150,000 300,000 3,000,000 200,000 2,200,000 600,000 3,500,000 900,000 2,350,000 550,000

Date 2002 May 31

SALARIES EXPENSE / BEBAN GAJI Description Ref D Rp 1,950,000 Adjustment Rp 550,000 Closing Rp

C Rp Rp - Rp

No. : 511 Balance 1,950,000 2,500,000 2,500,000

Date 2002 May 31

RENT EXPENSE / BEBAN SEWA Description Ref Adjustment Rp Closing

D 500,000 Rp

C Rp - Rp

No. : 512 Balance 500,000 500,000

Date 2002 May 31

INSURANCE EXPENSE / BEBAN ASURANSI Description Ref D Adjustment Rp 150,000 Closing Rp

C Rp - Rp

NO. : 513 Balance 150,000 150,000

Date 2002 May

ADVERTISING EXPENSE / BEBAN IKLAN Description Ref D

C Rp

No. : 514 Balance 600,000

Date 2002 May

ELECTRICITY & TELEPHONE EXPENSE / BEBAN LISTRIK & TELEFON Description Ref D 30 Rp 450,000 31 Closing Rp

C Rp - Rp

NO. : 515 Balance 450,000 450,000

Date 2002 May 31 31

SUPPLIES EXPENSE / BEBAN PERLENGKAPAN Description Ref D Adjustment Rp 525,000 Closing Rp

C Rp - Rp

No. : 516 Balance 525,000 525,000

Date 2002 May

DEPRECIATION EQUIPMENT EXPENSE / BEBAN PENYUSUTAN PERALATAN Description Ref D C 31 Adjusment Rp 550,000 31 Closing Rp

Rp -

No. : 521 Balance 550,000

Date 2002 May 8 13 14 25 30 31

MISCELLANEOUS EXPENSE / BEBAN LAIN - LAIN Description Ref D Rp 150,000 Rp 130,000 65,000 Rp 100,000 Rp 45,000 Closing Rp

C Rp Rp Rp Rp Rp - Rp

No. : 591 Balance 150,000 280,000 345,000 445,000 490,000 490,000

Date 2002 May 31

INCOME SUMMARY Description Ref Closing Rp Closing Closing Rp

NO. : D Rp C Rp - Rp Rp Balance -

BENGKEL NAMORA TRIAL BALANCE After Closing PER 30 APRIL 2002 NO. 111 112 113 114 117 118 121 122 211 212 311 321 411 511 512 513 514 515 516 521 591 CASH ACCOUNTS RECEIVABLE SUPPLIES PREPAID RENT PREPAID INSURANCE PREPAID ADVERTISING EQUIPMENT ACCUM. DEPR. EQUIPMENT ACCOUNTS PAYABLE SALARIES PAYABLE SOMET CAPITAL SOMET DRAWING FEER EARNED SALARIES EXPENSE RENT EXPENSES INSURANCE EXPENSES ADVERTISING EXPENSES ELETRICITY EXPENSES SUPPLIES EXPENSES DEPR. EQUIPMENT EXPENSES MISCELLANEOUS EXPENSES TOTAL Rp 52,500,000 Rp 52,500,000 Accounts Rp Rp Rp Rp Rp Rp Rp D 9,200,000 7,250,000 750,000 3,500,000 1,800,000 30,000,000 Rp Rp Rp Rp 3,000,000 9,000,000 900,000 39,600,000 C NO. 111 112 113 114 117 118 121 122 211 212 311 321 411 511 512 513 514 515 516 521 591 CASH ACCOUNTS RECEIVABLE SUPPLIES PREPAID RENT PREPAID INSURANCE PREPAID ADVERTISING EQUIPMENT

BENGKEL NAMORA TRIAL BALANCE PER MAY 31, 2002 Accounts Rp Rp Rp Rp Rp Rp Rp D 15,185,000 7,300,000 1,100,000 3,500,000 1,800,000 33,000,000 Rp Rp Rp Rp Rp Rp 1,100,000 Rp 1,950,000 14,875,000 3,000,000 9,000,000 39,600,000 C

ACCUM. DEPR. EQUIPMENT ACCOUNTS PAYABLE SALARIES PAYABLE SOMET CAPITAL SOMET DRAWING FEES EARNED SALARIES EXPENSE RENT EXPENSES INSURANCE EXPENSES ADVERTISING EXPENSES ELETRICITY EXPENSES SUPPLIES EXPENSES DEPR. EQUIPMENT EXPENSES MISCELLANEOUS EXPENSES TOTAL Rp Rp Rp Rp Rp Rp 600,000 450,000 490,000 66,475,000

Rp

66,475,000

BENGKEL NAMORA INCOME STATEMENT FOR MONTH ENDED, MAY 31, 2002 Pendapatan / Revenues : - Comission Income Beban Operasi / Operating Expenses : - Insurance Expense . Rp - Advertising Expense . Rp - Electricity Expense .. Rp - Rent Expense. Rp - Supplies Expense . Rp - Depr. Equipment Expense... Rp - salaries Expense.. Rp - Miscelaneous Expense Rp Total Operating Expenses Laba Bersih Operasi / Net Operating Income

Rp

Rp Rp -

BENGKEL NAMORA CAPITAL STATEMENT FOR MONTH ENDED, MAY 31, 2002 Beginning Balance May 31, 2002 Net Income from current year Rp Less : Drawing Rp Ending Balance per may 31, 2002

Rp 39,600,000

Rp Rp 39,600,000

BENGKEL NAMORA BALANCE SHEET PER MAY 31 2002 Assets : - Current Assets : - Cash.. .. - Account Receivable - Supplies.. - Prepaid Rent .. - Prepaid Insurance . Total Current Assets - Fixed Aset : - Equipment .. Less : - Accum. Depr. Equipment.. Net Fixed Asset Total Assets

Rp Rp Rp Rp Rp Rp

Rp Rp

3,550,000 Rp (3,550,000) Rp (3,550,000)

Liabilities : - Salaries payable - Account payable Total Liabilities Owner's Equity : Somet Capital . Total Liabilities + Owner's Equity

Rp Rp Rp

Rp 39,600,000 Rp 39,600,000

TRIAL BALANCE Trial Balance Acc. Account D C D Adjustment C D TB as Adjusted C D Income Statement C D Balance Sheet C