Creative Design

General Journal
For the period ended in Dec 31, 2015
Date Account Title Dr Cr
Dec-01 Prepaid Insurance 15,000,000
Cash 15,000,000
Dec-01 Cash 18,000,000
Unearned Revenue 18,000,000
Dec-05 Cash 30,000,000
Fees Earned 30,000,000
Dec-05 Cash 30,000,000
Fees Earned 30,000,000
Dec-10 Cash 75,000,000
Unearned Revenue 75,000,000
Dec-11 Supplies 31,500,000
Accounts Payable 31,500,000
Dec-15 Utilities Expense - PLN 5,000,000
Cash 5,000,000
Dec-20 Utilities Expense - PDAM 2,000,000
Cash 2,000,000
Dec-20 Utilities Expense - Telkom 650,000
Cash 650,000
Dec-24 Withdrawals 8,000,000
Cash 8,000,000
Dec-27 Accounts Payable 31,500,000
Cash 31,500,000
Dec-30 Internet Expense 2,000,000
Cash 2,000,000

Dec-31 Supplies Expense 24,000,000 Adjusting Entries

Supplies 24,000,000
Dec-31 Rent Expense 12,500,000
Prepaid Rent 12,500,000
Dec-31 Insurance Expense 1,250,000
Prepaid Insurance 1,250,000
Dec-31 Unearned Revenue
Fees Earned
Dec-31
 Cash
112,000,000
15,000,000 Accounts Payable
18,000,000 185,000,000
30,000,000 31,500,000
30,000,000 31,500,000
75,000,000 185,000,000
5,000,000
2,000,000 Bank Loan
650,000 800,000,000
31,500,000
2,000,000 Ani, Capital
208,850,000 1,000,000,000

Accounts Receivable Fees Earned

42,000,000 543,000,000
30,000,000
Supplies 30,000,000
38,000,000 603,000,000
31,500,000
69,500,000 Unearned Revenue
18,000,000
Prepaid Rent 75,000,000
137,500,000 93,000,000

Office Equipment
108,000,000

Accumulated Depreciation - Office Equipment

49,500,000

Vehicle
1,800,000,000

Accumulated Depreciation - Vehicle

165,000,000

Wages Expense
250,000,000

Utilities Expense
90,000,000
5,000,000
2,000,000
650,000
97,650,000

Vehicle Repairment Expense

105,000,000
 Internet Expense
60,000,000
2,000,000
62,000,000

Prepaid Insurance
0
15,000,000

Withdrawals
8,000,000
 Unadjusted Trial Balance
As of December 31, 2015
Debit
200,850,000
42,000,000
69,500,000
137,500,000
108,000,000

1,800,000,000

250,000,000
97,650,000
105,000,000
62,000,000

Prepaid insurance 15,000,000

Withdrawal 8,000,000
Unearned Revenue
2,895,500,000
Unadjusted Trial Balance
As of December 31, 2015 Adjustments Adjusted Trial Balance
Credit Debit Credit Debit Credit

49,500,000

165,000,000
185,000,000
800,000,000
1,000,000,000
603,000,000

93,000,000
2,895,500,000