CV GJL - Randy Elf Jr Manuputty

Jl Kelapa Dua No.2

Jakarta Barat

General Ledger [Summary]

*1/1/2007 To *12/31/2007
7/9/2023 Page 1
10:40:33 PM
Acct# Account Name Beginning Balance Total Debit Total Credit Net Activity Ending Balance

1-1101 CASH $6,191,650.00 $0.00 $1,500,000.00 $1,500,000.00cr $4,691,650.00

1-1102 BCA $58,088,800.00 $244,745.00 $32,000.00 $212,745.00 $58,301,545.00
1-1103 Petty Cash $1,000,000.00 $0.00 $250,000.00 $250,000.00cr $750,000.00
1-1198 Undeposited Fund $10,000,000.00 $0.00 $0.00 $0.00 $10,000,000.00
1-1199 Undeposited Fund $0.00 $0.00 $0.00 $0.00 $0.00
1-1201 ACCOUNTS REC $54,553,500.00 $0.00 $0.00 $0.00 $54,553,500.00
1-1202 Allowance for Bad $3,230,000.00cr $0.00 $588,745.00 $588,745.00cr $3,818,745.00cr
1-1203 Employee Receiva $0.00 $0.00 $0.00 $0.00 $0.00
1-1221 Tax Payable Articl $0.00 $0.00 $0.00 $0.00 $0.00
1-1301 Merchandise of In $21,667,500.00 $0.00 $0.00 $0.00 $21,667,500.00
1-1302 Office Supplies $1,210,000.00 $0.00 $710,000.00 $710,000.00cr $500,000.00
1-1401 VAT IN (Purchase $4,777,750.00 $0.00 $4,777,750.00 $4,777,750.00cr $0.00
1-1402 Prepaid REnt $3,600,000.00 $0.00 $150,000.00 $150,000.00cr $3,450,000.00
1-1403 Prepaid Insurance $3,000,000.00 $0.00 $125,000.00 $125,000.00cr $2,875,000.00
1-1404 Prepaid Tax Art 25 $270,000.00 $0.00 $270,000.00 $270,000.00cr $0.00
1-1405 Prepaid Tax Articl $180,000.00 $0.00 $180,000.00 $180,000.00cr $0.00
1-1425 Prepaid Tax Articl $5,000,000.00 $0.00 $5,000,000.00 $5,000,000.00cr $0.00
1-2100 Marketable Securit $6,500,000.00 $0.00 $0.00 $0.00 $6,500,000.00
1-3100 Tanah $100,000,000.00 $0.00 $0.00 $0.00 $100,000,000.00
1-3201 Building Cost Valu $150,000,000.00 $0.00 $0.00 $0.00 $150,000,000.00
1-3202 Accum Deprec Bui $52,500,000.00cr $0.00 $160,000.00 $160,000.00cr $52,660,000.00cr
1-3301 Meuble Equipment $80,000,000.00 $0.00 $0.00 $0.00 $80,000,000.00
1-3302 Accum Deprec Me $32,000,000.00cr $0.00 $135,000.00 $135,000.00cr $32,135,000.00cr
1-3401 Vehicle Cost Valu $40,000,000.00 $0.00 $0.00 $0.00 $40,000,000.00
1-3402 Accum Deprec Ve $12,000,000.00cr $0.00 $100,000.00 $100,000.00cr $12,100,000.00cr
2-1101 Account Payable $38,192,500.00cr $0.00 $0.00 $0.00 $38,192,500.00cr
2-1201 VAT OUT (Sales T $7,660,700.00cr $4,777,750.00 $0.00 $4,777,750.00 $2,882,950.00cr
2-1221 Tax Payable Art 2 $0.00 $0.00 $0.00 $0.00 $0.00
2-1229 Tax Payable Articl $0.00 $0.00 $20,550,000.00 $20,550,000.00cr $20,550,000.00cr
2-1302 Salaries Payable $0.00 $0.00 $5,250,000.00 $5,250,000.00cr $5,250,000.00cr
2-1303 Electric & Water P $0.00 $0.00 $275,000.00 $275,000.00cr $275,000.00cr
2-1304 Telephone Payabl $0.00 $0.00 $225,000.00 $225,000.00cr $225,000.00cr
2-1399 Other Current Liab $0.00 $0.00 $0.00 $0.00 $0.00
2-2100 Bank Intan Payabl $48,000,000.00cr $0.00 $0.00 $0.00 $48,000,000.00cr
3-0100 Mr. Gumarang Ca $225,000,000.00cr $0.00 $0.00 $0.00 $225,000,000.00cr
3-0200 Gumarang Withdr $23,600,000.00 $1,500,000.00 $0.00 $1,500,000.00 $25,100,000.00
3-0999 Historical Balancin $0.00 $0.00 $0.00 $0.00 $0.00
4-1000 Sales Product $480,107,000.00cr $0.00 $0.00 $0.00 $480,107,000.00cr
4-2000 Service Fee Incom $125,000,000.00cr $0.00 $0.00 $0.00 $125,000,000.00cr
4-3000 Sales Discount $5,826,700.00 $0.00 $0.00 $0.00 $5,826,700.00
4-4000 Freight Collected I $319,750.00cr $0.00 $0.00 $0.00 $319,750.00cr
5-1000 Cost of Sales Prod $356,180,000.00 $0.00 $0.00 $0.00 $356,180,000.00
5-1202 Freight In $1,970,250.00 $50,000.00 $0.00 $50,000.00 $2,020,250.00
5-1203 Purchase Discoun $3,130,000.00cr $0.00 $0.00 $0.00 $3,130,000.00cr
6-1100 Insurance Expens $2,200,000.00 $125,000.00 $0.00 $125,000.00 $2,325,000.00
6-1200 Depreciation of Bu $1,750,000.00 $160,000.00 $0.00 $160,000.00 $1,910,000.00
6-1300 Deprec of Meuble $1,500,000.00 $135,000.00 $0.00 $135,000.00 $1,635,000.00
6-1400 Salary General & $57,500,000.00 $5,250,000.00 $0.00 $5,250,000.00 $62,750,000.00
6-1500 Electricity & Water $2,990,000.00 $275,000.00 $0.00 $275,000.00 $3,265,000.00
6-1600 Office Suplies Exp $2,400,000.00 $710,000.00 $0.00 $710,000.00 $3,110,000.00
6-1700 Telephone Expens $2,475,000.00 $225,000.00 $0.00 $225,000.00 $2,700,000.00
6-1800 Bank Administratio $2,505,000.00 $32,000.00 $0.00 $32,000.00 $2,537,000.00
6-1900 Other General & A $1,319,000.00 $75,000.00 $0.00 $75,000.00 $1,394,000.00
6-2100 Advertising Expen $4,000,000.00 $0.00 $0.00 $0.00 $4,000,000.00
6-2200 Depreciation of Ve $1,000,000.00 $100,000.00 $0.00 $100,000.00 $1,100,000.00
6-2300 Freight Out $268,500.00 $100,000.00 $0.00 $100,000.00 $368,500.00
6-2500 Rent Expense $0.00 $150,000.00 $0.00 $150,000.00 $150,000.00
6-2600 Bad Dept Expense $0.00 $588,745.00 $0.00 $588,745.00 $588,745.00
6-2900 Other Marketing & $1,150,000.00 $25,000.00 $0.00 $25,000.00 $1,175,000.00
8-1000 Interest Income $550,000.00cr $0.00 $244,745.00 $244,745.00cr $794,745.00cr
8-2000 Gain of Sale Inves $1,633,700.00cr $0.00 $0.00 $0.00 $1,633,700.00cr
8-9000 Other Miscellaneo $0.00 $0.00 $0.00 $0.00 $0.00
 CV GJL - Randy Elf Jr Manuputty

General Ledger [Summary]

*1/1/2007 To *12/31/2007
7/9/2023 Page 2
10:40:33 PM
Acct# Account Name Beginning Balance Total Debit Total Credit Net Activity Ending Balance

9-1000 Interest Expense $14,650,000.00 $0.00 $0.00 $0.00 $14,650,000.00

9-9000 Other Miscelanous $0.00 $0.00 $0.00 $0.00 $0.00
9-9999 Income Tax $0.00 $26,000,000.00 $0.00 $26,000,000.00 $26,000,000.00

Total: $40,523,240.00 $40,523,240.00

 CV GJL - Randy Elf Jr Manuputty
Jl Kelapa Dua No.2
Jakarta Barat

Bank Register

*1/1/2007 To *12/31/2007
7/9/2023 Page 1
10:39:41 PM
ID# Src Date Memo/Payee Deposit Withdrawal Balance

1-1101 CASH
GJ712006 CD *12/31/2007 Ambilan tunai tuan gumara $1,500,000.00 $4,691,650.00

$0.00 $1,500,000.00

1-1102 BCA
GJ712005 CD *12/31/2007 Bank charge + materai BC $32,000.00 $58,056,800.00
GJ712005 CR *12/31/2007 Interest income BCA Dec $244,745.00 $58,301,545.00

$244,745.00 $32,000.00

1-1103 Petty Cash

GJ712007 CD *12/31/2007 Penyesuaian untuk petty c $250,000.00 $750,000.00

$0.00 $250,000.00
 CV GJL - Randy Elf Jr Manuputty
Jl Kelapa Dua No.2
Jakarta Barat

All Journals

1/1/2007 To 12/31/2007
7/9/2023 Page 1
10:39:09 PM
ID# Acct# Account Name Debit Credit Job No.

SJ 11/16/2007 Pre-conversion sale-Toko Sinar

10711099 1-1201 ACCOUNTS RECEIVABLE $10,000,000.00
10711099 1-1201 ACCOUNTS RECEIVABLE $1,000,000.00
10711099 1-1201 ACCOUNTS RECEIVABLE $10,000,000.00 -
10711099 1-1201 ACCOUNTS RECEIVABLE $1,000,000.00

SJ 11/20/2007 Pre-conversion sale-Toko Sinar

10711098 1-1201 ACCOUNTS RECEIVABLE $6,000,000.00
10711098 1-1201 ACCOUNTS RECEIVABLE $600,000.00
10711098 1-1201 ACCOUNTS RECEIVABLE $6,600,000.00

SJ 11/9/2007 Pre-conversion sale-Toko Andalas

10711088 1-1201 ACCOUNTS RECEIVABLE $8,000,000.00
10711088 1-1201 ACCOUNTS RECEIVABLE $800,000.00
10711088 1-1201 ACCOUNTS RECEIVABLE $8,800,000.00

SJ 11/9/2007 Pre-conversion sale-Toko Andalas

10711090 1-1201 ACCOUNTS RECEIVABLE $9,000,000.00
10711090 1-1201 ACCOUNTS RECEIVABLE $900,000.00
10711090 1-1201 ACCOUNTS RECEIVABLE $9,900,000.00

SJ 11/8/2007 Pre-conversion sale-Primamedia Course

10711091 1-1201 ACCOUNTS RECEIVABLE $6,000,000.00
10711091 1-1201 ACCOUNTS RECEIVABLE $600,000.00
10711091 1-1201 ACCOUNTS RECEIVABLE $6,600,000.00

SJ 11/15/2007 Pre-conversion sale-Univ Ken Arok

10711093 1-1201 ACCOUNTS RECEIVABLE $3,000,000.00
10711093 1-1201 ACCOUNTS RECEIVABLE $300,000.00
10711093 1-1201 ACCOUNTS RECEIVABLE $3,300,000.00

PJ 11/17/2007 Pre-conversion purchase-Penerbit Fajar

20711076 2-1101 Account Payable $5,000,000.00
20711076 2-1101 Account Payable $500,000.00
20711076 2-1101 Account Payable $5,500,000.00

PJ 11/19/2007 Pre-conversion purchase-Penerbit Fajar

20711081 2-1101 Account Payable $9,000,000.00
20711081 2-1101 Account Payable $900,000.00
20711081 2-1101 Account Payable $9,900,000.00

PJ 11/10/2007 Pre-conversion purchase-Bintang Ilmu

20711078 2-1101 Account Payable $4,000,000.00
20711078 2-1101 Account Payable $400,000.00
20711078 2-1101 Account Payable $4,400,000.00

PJ 11/21/2007 Pre-conversion purchase-Bintang Ilmu

20711091 2-1101 Account Payable $1,000,000.00
20711091 2-1101 Account Payable $100,000.00
20711091 2-1101 Account Payable $1,100,000.00

PJ 11/30/2007 Pre-conversion purchase-Graha Media

20711115 2-1101 Account Payable $4,000,000.00
20711115 2-1101 Account Payable $400,000.00
20711115 2-1101 Account Payable $4,400,000.00

PJ 11/29/2007 Pre-conversion purchase-Graha Media

20711112 2-1101 Account Payable $10,000,000.00
20711112 2-1101 Account Payable $1,000,000.00
20711112 2-1101 Account Payable $11,000,000.00
 CV GJL - Randy Elf Jr Manuputty

All Journals

1/1/2007 To 12/31/2007
7/9/2023 Page 2
10:39:09 PM
ID# Acct# Account Name Debit Credit Job No.

PJ 12/4/2007 Purchase; Penerbit Bintang Ilmu

20712001 2-1101 Account Payable $13,230,000.00
20712001 2-1101 Account Payable $1,323,000.00
20712001 2-1101 Account Payable $70,000.00
20712001 1-1301 Merchandise of Inventory $9,450,000.00
20712001 1-1301 Merchandise of Inventory $3,780,000.00
20712001 1-1401 VAT IN (Purchase Tax) $1,323,000.00
20712001 5-1202 Freight In $70,000.00

PJ 12/10/2007 Purchase; PT Graha Media

20712002 2-1101 Account Payable $13,000,000.00
20712002 2-1101 Account Payable $1,300,000.00
20712002 1-1301 Merchandise of Inventory $6,400,000.00
20712002 1-1301 Merchandise of Inventory $6,600,000.00
20712002 1-1401 VAT IN (Purchase Tax) $1,300,000.00

PJ 12/11/2007 Purchase; Penerbit Fajar

20712003 2-1101 Account Payable $9,310,000.00
20712003 2-1101 Account Payable $931,000.00
20712003 2-1101 Account Payable $59,000.00
20712003 1-1301 Merchandise of Inventory $5,320,000.00
20712003 1-1301 Merchandise of Inventory $3,990,000.00
20712003 1-1401 VAT IN (Purchase Tax) $931,000.00
20712003 5-1202 Freight In $59,000.00

PJ 12/18/2007 Purchase; Penerbit Bintang Ilmu

20712004 2-1101 Account Payable $4,590,000.00
20712004 2-1101 Account Payable $459,000.00
20712004 1-1301 Merchandise of Inventory $1,890,000.00
20712004 1-1301 Merchandise of Inventory $2,700,000.00
20712004 1-1401 VAT IN (Purchase Tax) $459,000.00

PJ 12/23/2007 Purchase; Penerbit Fajar

20712005 2-1101 Account Payable $8,312,500.00
20712005 2-1101 Account Payable $831,250.00
20712005 2-1101 Account Payable $61,250.00
20712005 1-1301 Merchandise of Inventory $5,320,000.00
20712005 1-1301 Merchandise of Inventory $2,992,500.00
20712005 1-1401 VAT IN (Purchase Tax) $831,250.00
20712005 5-1202 Freight In $61,250.00

PJ 12/12/2007 Purchase; Penerbit Fajar

DN712001 2-1101 Account Payable $665,000.00
DN712001 2-1101 Account Payable $66,500.00
DN712001 1-1301 Merchandise of Inventory $665,000.00
DN712001 1-1401 VAT IN (Purchase Tax) $66,500.00

SJ 12/5/2007 Sale; Jaya College

10712001 1-1201 ACCOUNTS RECEIVABLE $8,515,000.00
10712001 1-1201 ACCOUNTS RECEIVABLE $851,500.00
10712001 1-1201 ACCOUNTS RECEIVABLE $133,500.00
10712001 4-1000 Sales Product $8,515,000.00
10712001 2-1201 VAT OUT (Sales Tax Payable) $851,500.00
10712001 4-4000 Freight Collected Income $133,500.00
10712001 5-1000 Cost of Sales Product $6,286,727.94
10712001 1-1301 Merchandise of Inventory $2,000,000.00
10712001 1-1301 Merchandise of Inventory $2,602,352.94
10712001 1-1301 Merchandise of Inventory $1,684,375.00

SJ 12/7/2007 Sale; Primamedia Course

10712002 1-1201 ACCOUNTS RECEIVABLE $12,150,000.00
10712002 1-1201 ACCOUNTS RECEIVABLE $1,215,000.00
10712002 1-1201 ACCOUNTS RECEIVABLE $135,000.00
10712002 4-1000 Sales Product $12,150,000.00
 CV GJL - Randy Elf Jr Manuputty

All Journals

1/1/2007 To 12/31/2007
7/9/2023 Page 3
10:39:09 PM
ID# Acct# Account Name Debit Credit Job No.

SJ 12/7/2007 Sale; Primamedia Course

10712002 2-1201 VAT OUT (Sales Tax Payable) $1,215,000.00
10712002 4-4000 Freight Collected Income $135,000.00
10712002 5-1000 Cost of Sales Product $8,958,102.47
10712002 1-1301 Merchandise of Inventory $3,252,941.18
10712002 1-1301 Merchandise of Inventory $3,000,000.00
10712002 1-1301 Merchandise of Inventory $2,705,161.29

SJ 12/11/2007 Sale; Toko Andalas

10712003 1-1201 ACCOUNTS RECEIVABLE $10,790,000.00
10712003 1-1201 ACCOUNTS RECEIVABLE $1,079,000.00
10712003 4-1000 Sales Product $10,790,000.00
10712003 2-1201 VAT OUT (Sales Tax Payable) $1,079,000.00
10712003 5-1000 Cost of Sales Product $8,168,750.00
10712003 1-1301 Merchandise of Inventory $2,400,000.00
10712003 1-1301 Merchandise of Inventory $2,400,000.00
10712003 1-1301 Merchandise of Inventory $3,368,750.00

SJ 12/20/2007 Sale; Universitas Ken Arok

10712004 1-1201 ACCOUNTS RECEIVABLE $11,862,500.00
10712004 1-1201 ACCOUNTS RECEIVABLE $1,186,250.00
10712004 1-1201 ACCOUNTS RECEIVABLE $51,250.00
10712004 4-1000 Sales Product $11,862,500.00
10712004 2-1201 VAT OUT (Sales Tax Payable) $1,186,250.00
10712004 4-4000 Freight Collected Income $51,250.00
10712004 5-1000 Cost of Sales Product $8,878,327.21
10712004 1-1301 Merchandise of Inventory $2,000,000.00
10712004 1-1301 Merchandise of Inventory $1,951,764.71
10712004 1-1301 Merchandise of Inventory $2,400,000.00
10712004 1-1301 Merchandise of Inventory $2,526,562.50

SJ 12/26/2007 Sale; Politeknik Ken Dedes

10712005 1-1201 ACCOUNTS RECEIVABLE $10,010,000.00
10712005 1-1201 ACCOUNTS RECEIVABLE $1,001,000.00
10712005 4-1000 Sales Product $10,010,000.00
10712005 2-1201 VAT OUT (Sales Tax Payable) $1,001,000.00
10712005 5-1000 Cost of Sales Product $7,214,375.00
10712005 1-1301 Merchandise of Inventory $5,530,000.00
10712005 1-1301 Merchandise of Inventory $1,684,375.00

SJ 12/20/2007 Sale; Jaya College

10712008 1-1201 ACCOUNTS RECEIVABLE $3,820,000.00
10712008 1-1201 ACCOUNTS RECEIVABLE $400,000.00
10712008 4-2000 Service Fee Income $4,000,000.00
10712008 1-1405 Prepaid Tax Article 23 $180,000.00
10712008 2-1201 VAT OUT (Sales Tax Payable) $400,000.00

SJ 12/28/2007 Sale; Politeknik Ken Dedes

10712007 1-1201 ACCOUNTS RECEIVABLE $6,000,000.00
10712007 1-1201 ACCOUNTS RECEIVABLE $600,000.00
10712007 4-2000 Service Fee Income $6,000,000.00
10712007 2-1201 VAT OUT (Sales Tax Payable) $600,000.00

SJ 12/28/2007 Sale; Toko Sinar

10712006 1-1201 ACCOUNTS RECEIVABLE $12,675,000.00
10712006 1-1201 ACCOUNTS RECEIVABLE $1,267,500.00
10712006 4-1000 Sales Product $12,675,000.00
10712006 2-1201 VAT OUT (Sales Tax Payable) $1,267,500.00
10712006 5-1000 Cost of Sales Product $9,516,247.63
10712006 1-1301 Merchandise of Inventory $2,400,000.00
10712006 1-1301 Merchandise of Inventory $2,400,000.00
10712006 1-1301 Merchandise of Inventory $1,672,941.18
10712006 1-1301 Merchandise of Inventory $3,043,306.45
 CV GJL - Randy Elf Jr Manuputty

All Journals

1/1/2007 To 12/31/2007
7/9/2023 Page 4
10:39:09 PM
ID# Acct# Account Name Debit Credit Job No.

SJ 12/15/2007 Sale; RETURN Toko Andalas

CN712001 1-1201 ACCOUNTS RECEIVABLE $455,000.00
CN712001 1-1201 ACCOUNTS RECEIVABLE $45,500.00
CN712001 4-1000 Sales Product $455,000.00
CN712001 2-1201 VAT OUT (Sales Tax Payable) $45,500.00
CN712001 5-1000 Cost of Sales Product $336,875.00
CN712001 1-1301 Merchandise of Inventory $336,875.00

CD 12/2/2007 Bank Intan

30712001 1-1102 BCA $2,905,000.00
30712001 2-2100 Bank Intan Payable (15 Years) $2,000,000.00
30712001 9-1000 Interest Expense $900,000.00
30712001 6-1800 Bank Administration Charges $5,000.00

CD 12/3/2007 PT Graha Media

30712002 1-1102 BCA $4,320,000.00
30712002 2-1101 Account Payable $4,400,000.00
30712002 2-1101 Account Payable $80,000.00

PJ 12/3/2007 Finance Charge: PT Graha Media

PJ000002 5-1203 Purchase Discount $80,000.00
PJ000002 2-1101 Account Payable $80,000.00

CD 12/2/2007 Bendahara Perusahaan

30712003 1-1102 BCA $4,525,000.00
30712003 2-1302 Salaries Payable $4,525,000.00

CD 12/9/2007 BNI (KAS NEGARA PAJAK)

30712004 1-1101 CASH $520,000.00
30712004 1-1404 Prepaid Tax Art 25 $270,000.00
30712004 2-1221 Tax Payable Art 21 $250,000.00

CD 12/9/2007 PT Graha Media

30712005 1-1102 BCA $10,800,000.00
30712005 2-1101 Account Payable $11,000,000.00
30712005 2-1101 Account Payable $200,000.00

PJ 12/9/2007 Finance Charge: PT Graha Media

PJ000003 5-1203 Purchase Discount $200,000.00
PJ000003 2-1101 Account Payable $200,000.00

CD 12/10/2007 Bendahara Kas Kecil

30712006 1-1101 CASH $643,500.00
30712006 6-2300 Freight Out $268,500.00
30712006 5-1202 Freight In $80,000.00
30712006 1-1302 Office Supplies $230,000.00
30712006 6-1900 Other General & Adm Expense $65,000.00

CD 12/10/2007 Kas Negara Pajak

30712007 1-1101 CASH $1,300,000.00
30712007 2-1201 VAT OUT (Sales Tax Payable) $4,200,000.00
30712007 1-1401 VAT IN (Purchase Tax) $2,900,000.00

CD 12/1/2007 Penerbit Fajar

30712008 1-1102 BCA $5,500,000.00
30712008 2-1101 Account Payable $5,500,000.00

CD 12/12/2007 Penerbit Bintang Ilmu

30712009 1-1102 BCA $5,400,000.00
30712009 2-1101 Account Payable $4,400,000.00
30712009 2-1101 Account Payable $1,100,000.00
30712009 2-1101 Account Payable $100,000.00

PJ 12/12/2007 Finance Charge: Penerbit Bintang Ilmu

 CV GJL - Randy Elf Jr Manuputty

All Journals

1/1/2007 To 12/31/2007
7/9/2023 Page 5
10:39:09 PM
ID# Acct# Account Name Debit Credit Job No.

PJ 12/12/2007 Finance Charge: Penerbit Bintang Ilmu

PJ000004 5-1203 Purchase Discount $100,000.00
PJ000004 2-1101 Account Payable $100,000.00

CD 12/15/2007 Kantor Kas PLN

30712010 1-1101 CASH $455,500.00
30712010 2-1303 Electric & Water Payable $125,000.00
30712010 2-1303 Electric & Water Payable $250,000.00
30712010 2-1303 Electric & Water Payable $78,500.00
30712010 6-1900 Other General & Adm Expense $2,000.00

CD 12/15/2007 Kas Telkom

30712011 1-1101 CASH $624,800.00
30712011 2-1304 Telephone Payable $312,500.00
30712011 2-1304 Telephone Payable $112,300.00
30712011 2-1304 Telephone Payable $198,000.00
30712011 6-1900 Other General & Adm Expense $2,000.00

CD 12/19/2007 Penerbit Bintang Ilmu

30712012 1-1102 BCA $14,553,000.00
30712012 2-1101 Account Payable $14,553,000.00

CD 12/19/2007 Penerbit Fajar

30712013 1-1102 BCA $9,720,000.00
30712013 2-1101 Account Payable $9,900,000.00
30712013 2-1101 Account Payable $180,000.00

PJ 12/19/2007 Finance Charge: Penerbit Fajar

PJ000005 5-1203 Purchase Discount $180,000.00
PJ000005 2-1101 Account Payable $180,000.00

CD 12/30/2007 Harian Suara Keadilan

30712014 1-1102 BCA $1,750,000.00
30712014 6-2100 Advertising Expense $1,000,000.00
30712014 6-1900 Other General & Adm Expense $750,000.00

CD 12/30/2007 LSM Banjir 2007 Jakarta

30712015 1-1101 CASH $750,000.00
30712015 6-2900 Other Marketing & Sales Exp. $750,000.00

CR 12/3/2007 Payment; Toko Sinar

CR712001 1-1102 BCA $10,800,000.00
CR712001 1-1201 ACCOUNTS RECEIVABLE $11,000,000.00
CR712001 1-1201 ACCOUNTS RECEIVABLE $200,000.00

SJ 12/3/2007 Finance Charge: Toko Sinar

SJ000002 4-3000 Sales Discount $200,000.00
SJ000002 1-1201 ACCOUNTS RECEIVABLE $200,000.00

SJ 12/5/2007 Sale; CASH

CS712001 1-1201 ACCOUNTS RECEIVABLE $208,000.00
CS712001 1-1201 ACCOUNTS RECEIVABLE $20,800.00
CS712001 4-1000 Sales Product $208,000.00
CS712001 2-1201 VAT OUT (Sales Tax Payable) $20,800.00
CS712001 5-1000 Cost of Sales Product $160,000.00
CS712001 1-1301 Merchandise of Inventory $160,000.00

CR 12/5/2007 Payment; CASH

CR712002 1-1101 CASH $228,800.00
CR712002 1-1201 ACCOUNTS RECEIVABLE $228,800.00

CR 12/5/2007 Payment; Toko Andalas

CR712003 1-1102 BCA $18,360,000.00
CR712003 1-1201 ACCOUNTS RECEIVABLE $8,800,000.00
 CV GJL - Randy Elf Jr Manuputty

All Journals

1/1/2007 To 12/31/2007
7/9/2023 Page 6
10:39:09 PM
ID# Acct# Account Name Debit Credit Job No.

CR 12/5/2007 Payment; Toko Andalas

CR712003 1-1201 ACCOUNTS RECEIVABLE $9,900,000.00
CR712003 1-1201 ACCOUNTS RECEIVABLE $340,000.00

SJ 12/5/2007 Finance Charge: Toko Andalas

SJ000003 4-3000 Sales Discount $340,000.00
SJ000003 1-1201 ACCOUNTS RECEIVABLE $340,000.00

CR 12/10/2007 Payment; Primamedia Course

CR712004 1-1102 BCA $6,600,000.00
CR712004 1-1201 ACCOUNTS RECEIVABLE $6,600,000.00

CR 12/16/2007 Payment; Jaya College

CR712005 1-1102 BCA $9,500,000.00
CR712005 1-1201 ACCOUNTS RECEIVABLE $9,500,000.00

CR 12/18/2007 Sale Marketable Securites - PT Multi Finance

CR000001 1-1102 BCA $7,500,000.00
CR000001 1-2100 Marketable Securities $6,000,000.00
CR000001 8-2000 Gain of Sale Investment $1,500,000.00

CR 12/19/2007 Payment; Primamedia Course

CR712008 1-1102 BCA $13,500,000.00
CR712008 1-1201 ACCOUNTS RECEIVABLE $13,500,000.00

CR 12/20/2007 Payment; Toko Andalas

CR712009 1-1102 BCA $11,161,800.00
CR712009 1-1201 ACCOUNTS RECEIVABLE $11,368,500.00
CR712009 1-1201 ACCOUNTS RECEIVABLE $206,700.00

SJ 12/20/2007 Finance Charge: Toko Andalas

SJ000004 4-3000 Sales Discount $206,700.00
SJ000004 1-1201 ACCOUNTS RECEIVABLE $206,700.00

SJ 12/5/2007 Sale; CASH

00712002 1-1201 ACCOUNTS RECEIVABLE $390,000.00
00712002 1-1201 ACCOUNTS RECEIVABLE $39,000.00
00712002 4-1000 Sales Product $390,000.00
00712002 2-1201 VAT OUT (Sales Tax Payable) $39,000.00
00712002 5-1000 Cost of Sales Product $278,823.53
00712002 1-1301 Merchandise of Inventory $278,823.53

CR 12/25/2007 Payment; CASH

CR712010 1-1101 CASH $429,000.00
CR712010 1-1201 ACCOUNTS RECEIVABLE $429,000.00

SJ 12/29/2007 Sale; CASH

CS712003 1-1201 ACCOUNTS RECEIVABLE $461,500.00
CS712003 1-1201 ACCOUNTS RECEIVABLE $46,150.00
CS712003 4-1000 Sales Product $461,500.00
CS712003 2-1201 VAT OUT (Sales Tax Payable) $46,150.00
CS712003 5-1000 Cost of Sales Product $349,072.58
CS712003 1-1301 Merchandise of Inventory $169,072.58
CS712003 1-1301 Merchandise of Inventory $180,000.00

CR 12/29/2007 Payment; CASH

CR712011 1-1101 CASH $507,650.00
CR712011 1-1201 ACCOUNTS RECEIVABLE $507,650.00

CR 12/29/2007 Tambahan Setoran Modal dari Gumarang

CR712012 1-1102 BCA $25,000,000.00
CR712012 3-0100 Mr. Gumarang Capital (R.E) $25,000,000.00

CR 12/30/2007 Payment; Jaya College

 CV GJL - Randy Elf Jr Manuputty

All Journals

1/1/2007 To 12/31/2007
7/9/2023 Page 7
10:39:09 PM
ID# Acct# Account Name Debit Credit Job No.

CR 12/30/2007 Payment; Jaya College

CR712013 1-1102 BCA $4,140,000.00
CR712013 1-1201 ACCOUNTS RECEIVABLE $4,220,000.00
CR712013 1-1201 ACCOUNTS RECEIVABLE $80,000.00

SJ 12/30/2007 Finance Charge: Jaya College

SJ000005 4-3000 Sales Discount $80,000.00
SJ000005 1-1201 ACCOUNTS RECEIVABLE $80,000.00

CD 12/30/2007 Setoran tunai dari Kas ke BCA (Rekening Perusahaan)

TR712001 1-1101 CASH $2,500,000.00
TR712001 1-1102 BCA $2,500,000.00

CD 12/31/2007 Ambilan tunai dari rekening BCA Perusahaan ke kas ditangan

CR712012 1-1102 BCA $1,500,000.00
CR712012 1-1101 CASH $1,500,000.00

IJ 12/31/2007 Inventory count- Zero Quantity for Inventory

IJ000002 5-1000 Cost of Sales Product $22,053,948.64
IJ000002 1-1301 Merchandise of Inventory $1,440,000.00
IJ000002 1-1301 Merchandise of Inventory $3,252,941.17
IJ000002 1-1301 Merchandise of Inventory $720,000.00
IJ000002 1-1301 Merchandise of Inventory $7,528,235.29
IJ000002 1-1301 Merchandise of Inventory $4,547,812.50
IJ000002 1-1301 Merchandise of Inventory $4,564,959.68

IJ 12/31/2007 Recalculation of Inventory to FIFO Method

IJ000003 5-1000 Cost of Sales Product $21,667,500.00
IJ000003 1-1301 Merchandise of Inventory $1,440,000.00
IJ000003 1-1301 Merchandise of Inventory $1,260,000.00
IJ000003 1-1301 Merchandise of Inventory $1,890,000.00
IJ000003 1-1301 Merchandise of Inventory $720,000.00
IJ000003 1-1301 Merchandise of Inventory $900,000.00
IJ000003 1-1301 Merchandise of Inventory $3,780,000.00
IJ000003 1-1301 Merchandise of Inventory $2,700,000.00
IJ000003 1-1301 Merchandise of Inventory $4,488,750.00
IJ000003 1-1301 Merchandise of Inventory $1,496,250.00
IJ000003 1-1301 Merchandise of Inventory $2,992,500.00

CR 12/17/2007 Pelunasan Piutang Karyawan

CR712006 1-1101 CASH $1,950,000.00
CR712006 1-1203 Employee Receivable $1,950,000.00

Grand Total: 499,283,150.00 499,283,150.00

 CV GJL - Randy Elf Jr Manuputty
Jl Kelapa Dua No.2
Jakarta Barat

General Journal

*1/1/2007 To *12/31/2007
7/9/2023 Page 1
10:37:50 PM
ID# Acct# Account Name Debit Credit Job No.

GJ *12/31/2007 Penyusutan aktiva tetap

GJ712001 6-1200 Depreciation of Building Exp. $160,000.00
GJ712001 1-3202 Accum Deprec Building $160,000.00
GJ712001 6-1300 Deprec of Meuble & Equipment $135,000.00
GJ712001 1-3302 Accum Deprec Meuble Equipm $135,000.00
GJ712001 6-2200 Depreciation of Vehicles $100,000.00
GJ712001 1-3402 Accum Deprec Vehicle $100,000.00

GJ *12/31/2007 Penyesuaian sewa & asuransi dibayar dimuka

GJ712002 6-2500 Rent Expense $150,000.00
GJ712002 1-1402 Prepaid REnt $150,000.00
GJ712002 6-1100 Insurance Expense $125,000.00
GJ712002 1-1403 Prepaid Insurance $125,000.00

GJ *12/31/2007 Penyesuaian biaya listrik, telepon dan upah YMH dibayar

GJ712003 6-1500 Electricity & Water Expense $275,000.00
GJ712003 2-1303 Electric & Water Payable $275,000.00
GJ712003 6-1700 Telephone Expense $225,000.00
GJ712003 2-1304 Telephone Payable $225,000.00
GJ712003 6-1400 Salary General & Adm Expens $5,250,000.00
GJ712003 2-1302 Salaries Payable $5,250,000.00

GJ *12/31/2007 Penyesuaian piutang tak tertagih 7% dari saldo piutang

GJ712004 6-2600 Bad Dept Expense $588,745.00
GJ712004 1-1202 Allowance for Bad Debts $588,745.00

GJ *12/31/2007 Penyesuaian pemakaian perlengkapan

GJ712008 6-1600 Office Suplies Expense $710,000.00
GJ712008 1-1302 Office Supplies $710,000.00

GJ *12/31/2007 Adjusment income tax 2007

GJ712009 9-9999 Income Tax $5,000,000.00
GJ712009 9-9999 Income Tax $7,500,000.00
GJ712009 9-9999 Income Tax $13,500,000.00
GJ712009 1-1404 Prepaid Tax Art 25 $270,000.00
GJ712009 1-1405 Prepaid Tax Article 23 $180,000.00
GJ712009 1-1425 Prepaid Tax Article 25 $5,000,000.00
GJ712009 2-1229 Tax Payable Article 29 $20,550,000.00

GJ *12/31/2007 Closing in VAT in to VAT Out Dec 2007

GJ712010 2-1201 VAT OUT (Sales Tax Payable) $4,777,750.00
GJ712010 1-1401 VAT IN (Purchase Tax) $4,777,750.00

Grand Total: $38,496,495.00 $38,496,495.00

 CV GJL - Randy Elf Jr Manuputty
Jl Kelapa Dua No.2
Jakarta Barat

Balance Sheet [Spreadsheet]

13th Period 2007

7/9/2023 Page 1
10:23:51 PM
13th Period

Assets
CURRENTASSETS
CASH & BANK
CASH $4,691,650.00
BCA $58,301,545.00
Petty Cash $750,000.00
Undeposited Funds $10,000,000.00
Total CASH & BANK $73,743,195.00
ACCOUNT RECEIVABLE
ACCOUNTS RECEIVABLE $54,553,500.00
Allowance for Bad Debts ($3,818,745.00)
Total ACCOUNT RECEIVABLE $50,734,755.00
INVENTORY & SUPPLIES
Merchandise of Inventory $21,667,500.00
Office Supplies $500,000.00
Total INVENTORY & SUPPLIES $22,167,500.00
PREPAYMENT
Prepaid REnt $3,450,000.00
Prepaid Insurance $2,875,000.00
Total PREPAYMENT $6,325,000.00
Total CURRENTASSETS $152,970,450.00
INVESTMENT
Marketable Securities $6,500,000.00
Total INVESTMENT $6,500,000.00
FIXED ASSETS
Tanah $100,000,000.00
Total FIXED ASSETS $100,000,000.00
BUILDING - BOOK VALUE
Building Cost Value $150,000,000.00
Accum Deprec Building ($52,660,000.00)
Total BUILDING - BOOK VALUE $97,340,000.00
MEUBLE & EQUIPMENT BOOK VALUE
Meuble Equipment Cost $80,000,000.00
Accum Deprec Meuble Equipment ($32,135,000.00)
Total MEUBLE & EQUIPMENT BOOK VALU $47,865,000.00
VEHICLES BOOK VALUE
Vehicle Cost Value $40,000,000.00
Accum Deprec Vehicle ($12,100,000.00)
Total VEHICLES BOOK VALUE $27,900,000.00
Total Assets $432,575,450.00

Liabilities
CURRENT LIABILITY
ACCOUNTS PAYABLE
Account Payable $38,192,500.00
Total ACCOUNTS PAYABLE $38,192,500.00
TAX PAYABLE
VAT OUT (Sales Tax Payable) $2,882,950.00
Tax Payable Article 29 $20,550,000.00
Total TAX PAYABLE $23,432,950.00
EXPENSE PAYABLE
Salaries Payable $5,250,000.00
Electric & Water Payable $275,000.00
Telephone Payable $225,000.00
Total EXPENSE PAYABLE $5,750,000.00
Total CURRENT LIABILITY $67,375,450.00
LONG TERM LIABILITY
Bank Intan Payable (15 Years) $48,000,000.00
Total LONG TERM LIABILITY $48,000,000.00
Total Liabilities $115,375,450.00
 CV GJL - Randy Elf Jr Manuputty

Balance Sheet [Spreadsheet]

13th Period 2007

7/9/2023 Page 2
10:23:51 PM
13th Period

Net Assets $317,200,000.00

Equity
Mr. Gumarang Capital (R.E) $225,000,000.00
Gumarang Withdrawal ($25,100,000.00)
Current Year Earnings $117,300,000.00
Total Equity $317,200,000.00
 CV GJL - Randy Elf Jr Manuputty
Jl Kelapa Dua No.2
Jakarta Barat

Profit & Loss Statement

December 2007
7/9/2023
10:25:05 PM

Income
Sales Product $66,607,000.00
Service Fee Income $10,000,000.00
Sales Discount ($826,700.00)
Freight Collected Income $319,750.00
Total Income $76,100,050.00

Cost Of Sales
Cost of Sales Product $49,860,000.00
Freight In $270,250.00
Purchase Discount ($560,000.00)
Total Cost Of Sales $49,570,250.00

Gross Profit $26,529,800.00

Expenses
GENERAL & ADM EXPENSE
Bank Administration Charges $5,000.00
Other General & Adm Expense $819,000.00
Total GENERAL & ADM EXPENSE $824,000.00
MARKETING EXPENSE
Advertising Expense $1,000,000.00
Freight Out $268,500.00
Other Marketing & Sales Exp. $750,000.00
Total MARKETING EXPENSE $2,018,500.00
Total Expenses $2,842,500.00

Operating Profit $23,687,300.00

Other Income
Gain of Sale Investment $1,500,000.00
Total Other Income $1,500,000.00

Other Expenses
Interest Expense $900,000.00
Total Other Expenses $900,000.00

Net Profit / (Loss) $24,287,300.00