Date Quantity Unit Cost Total Cost Quantity Unit Cost Total Cost Quantity Unit Cost Total Cost Jan. 1 50 Rp 20,000.00 Rp 1,000,000.00 7 200 Rp 22,000.00 Rp 4,400,000.00 50 Rp 20,000.00 Rp 1,000,000.00 200 Rp 22,000.00 Rp 4,400,000.00 20 50 Rp 20,000.00 Rp 1,000,000.00 40 Rp 22,000.00 Rp 880,000.00 160 Rp 22,000.00 Rp 3,520,000.00 30 110 Rp 22,000.00 Rp 2,420,000.00 50 Rp 22,000.00 Rp 1,100,000.00 Feb. 8 20 Rp 22,000.00 Rp 440,000.00 30 Rp 22,000.00 Rp 660,000.00 10 130 Rp 23,000.00 Rp 2,990,000.00 30 Rp 22,000.00 Rp 660,000.00 130 Rp 23,000.00 Rp 2,990,000.00 27 30 Rp 22,000.00 Rp 660,000.00 60 Rp 23,000.00 Rp 1,380,000.00 70 Rp 23,000.00 Rp 1,610,000.00 28 50 Rp 23,000.00 Rp 1,150,000.00 20 Rp 23,000.00 Rp 460,000.00 Mar. 5 180 Rp 24,000.00 Rp 4,320,000.00 20 Rp 23,000.00 Rp 460,000.00 180 Rp 24,000.00 Rp 4,320,000.00 13 20 Rp 23,000.00 Rp 460,000.00 70 Rp 24,000.00 Rp 1,680,000.00 110 Rp 24,000.00 Rp 2,640,000.00 23 100 Rp 26,000.00 Rp 2,600,000.00 110 Rp 24,000.00 Rp 2,640,000.00 100 Rp 26,000.00 Rp 2,600,000.00 30 80 Rp 24,000.00 Rp 1,920,000.00 30 Rp 24,000.00 Rp 720,000.00 100 Rp 26,000.00 Rp 2,600,000.00 Balance Rp 11,990,000.00 Balance Rp 3,320,000.00
Total Sales Rp 23,410,000.00
Total Cost of Merchandise Sold Rp 11,990,000.00 Gross Profit Rp 11,420,000.00 PR 7-2A Purchases Cost of Merchandise Sold Inventory Date Quantity Unit Cost Total Cost Quantity Unit Cost Total Cost Quantity Unit Cost Total Cost Jan. 1 50 Rp 20,000.00 Rp 1,000,000.00 7 200 Rp 22,000.00 Rp 4,400,000.00 50 Rp 20,000.00 Rp 1,000,000.00 200 Rp 22,000.00 Rp 4,400,000.00 20 90 Rp 22,000.00 Rp 1,980,000.00 50 Rp 20,000.00 Rp 1,000,000.00 110 Rp 22,000.00 Rp 2,420,000.00 30 110 Rp 22,000.00 Rp 2,420,000.00 50 Rp 20,000.00 Rp 1,000,000.00 Feb. 8 20 Rp 22,000.00 Rp 440,000.00 30 Rp 20,000.00 Rp 600,000.00 10 130 Rp 23,000.00 Rp 2,990,000.00 30 Rp 20,000.00 Rp 600,000.00 130 Rp 23,000.00 Rp 2,990,000.00 27 90 Rp 23,000.00 Rp 2,070,000.00 30 Rp 20,000.00 Rp 600,000.00 40 Rp 23,000.00 Rp 920,000.00 28 40 Rp 23,000.00 Rp 920,000.00 10 Rp 20,000.00 Rp 200,000.00 20 Rp 20,000.00 Rp 400,000.00 Mar. 5 180 Rp 24,000.00 Rp 4,320,000.00 20 Rp 20,000.00 Rp 400,000.00 180 Rp 24,000.00 Rp 4,320,000.00 13 90 Rp 24,000.00 Rp 2,160,000.00 20 Rp 20,000.00 Rp 400,000.00 90 Rp 24,000.00 Rp 2,160,000.00 23 100 Rp 26,000.00 Rp 2,600,000.00 20 Rp 20,000.00 Rp 400,000.00 90 Rp 24,000.00 Rp 2,160,000.00 100 Rp 26,000.00 Rp 2,600,000.00 30 80 Rp 26,000.00 Rp 2,080,000.00 20 Rp 20,000.00 Rp 400,000.00 90 Rp 24,000.00 Rp 2,160,000.00 20 Rp 26,000.00 Rp 520,000.00 Balance Rp 12,270,000.00 Balance Rp 3,080,000.00
Total Sales Rp 23,410,000.00
Total Cost of Merchandise Sold Rp 12,270,000.00 Gross Profit Rp 11,140,000.00 Date Item Debit Credit Jan 20 Account Receivable Rp 3,600,000.00 Cost of Merchandise Sold Rp 1,880,000.00 Sales Rp 3,600,000.00 Merchandise Inventory Rp 1,880,000.00 30 Account Receivable Rp 4,400,000.00 Cost of Merchandise Sold Rp 2,420,000.00 Sales Rp 4,400,000.00 Merchandise Inventory Rp 2,420,000.00 Feb 8 Account Receivable Rp 880,000.00 Cost of Merchandise Sold Rp 440,000.00 Sales Rp 880,000.00 Merchandise Inventory Rp 440,000.00 27 Account Receivable Rp 3,780,000.00 Cost of Merchandise Sold Rp 2,040,000.00 Sales Rp 3,780,000.00 Merchandise Inventory Rp 2,040,000.00 28 Account Receivable Rp 2,250,000.00 Cost of Merchandise Sold Rp 1,150,000.00 Sales Rp 2,250,000.00 Merchandise Inventory Rp 1,150,000.00 Mar 13 Account Receivable Rp 4,500,000.00 Cost of Merchandise Sold Rp 2,140,000.00 Sales Rp 4,500,000.00 Merchandise Inventory Rp 2,140,000.00 30 Account Receivable Rp 4,000,000.00 Cost of Merchandise Sold Rp 1,920,000.00 Sales Rp 4,000,000.00 Merchandise Inventory Rp 1,920,000.00 Date Item Debit Credit Jan 20 Account Receivable Rp 3,600,000.00 Cost of Merchandise Sold Rp 1,980,000.00 Sales Rp 3,600,000.00 Merchandise Inventory Rp 1,980,000.00 30 Account Receivable Rp 4,400,000.00 Cost of Merchandise Sold Rp 2,420,000.00 Sales Rp 4,400,000.00 Merchandise Inventory Rp 2,420,000.00 Feb 8 Account Receivable Rp 880,000.00 Cost of Merchandise Sold Rp 440,000.00 Sales Rp 880,000.00 Merchandise Inventory Rp 440,000.00 27 Account Receivable Rp 3,780,000.00 Cost of Merchandise Sold Rp 2,070,000.00 Sales Rp 3,780,000.00 Merchandise Inventory Rp 2,070,000.00 28 Account Receivable Rp 2,250,000.00 Cost of Merchandise Sold Rp 1,120,000.00 Sales Rp 2,250,000.00 Merchandise Inventory Rp 1,120,000.00 Mar 13 Account Receivable Rp 4,500,000.00 Cost of Merchandise Sold Rp 2,160,000.00 Sales Rp 4,500,000.00 Merchandise Inventory Rp 2,160,000.00 30 Account Receivable Rp 4,000,000.00 Cost of Merchandise Sold Rp 2,080,000.00 Sales Rp 4,000,000.00 Merchandise Inventory Rp 2,080,000.00 Total Sales : Rp 23,410,000.00