MARKRICH SPORTSWORLD, INC. ACCRUED LIABILITIES DECEMBER 31, 19X2 Per !!"# A$%&#'(e)' 12-31-19X2 D K $ 2,160 304 Salaries Salaries and wages wages
*+) 12-31-19X2 $ -
H ZR 1-8-X3 Re
(H2)
305 Payrll !a"es
$
5,#3
$
5,#3
(H2)
306 Sales Sales !a"es
$
2,945
$
-
(H4)
309 %n!eres! &aya'le
$
41,250
$
-
303 Pr&er!y Pr&er!y !a"es !a"es
$
-
$
-
(H3)
30# S!a!e ine !a"es !a"es
$
4,000
$
26 $
3,#32
(H5)
30 *ederal ine !a"es !a"es $
12,000
$
2,634 $
9,366
(H5)
$
12,000
$
12,000
(H6)
310 Di+idend Di+idend &aya'le &aya'le
MARKRICH SPORTSWORLD, INC. ACCRUED AND WITHHELD PA/ROLL TAXES DECEMBER 31, 19X2
%ne !a"es wi!eld *ed Salaries e'an dan di'ayar 19X2 ess salaries wi e"eeded !e $40000 *%. lii! and !e $#000 ne&lyen! lii! !a" 'ase !a" ra!e
ages "&ensed in 19"2 ess wages n! &aid in 19"2 .dd wages 7 19"1, !a! &aid in 19"2 ess wages wi e"eeded !e $#000 ne&lyen! lii! !a" 'ase !a" ra!e
'ined !a"es wi!eld and ared ess 8ar!erly &ayrll !a"e de&si!s .&ril :ly ;!'er .ddi!inal &ayrll !a" de&si!s in De a" aral a! 12-31-19"2
<
H2 SNA
*%. &lyee
S!a!e
/ne&lyen! !a"es *ed S!a!e
&lyer
!al
$
256,000
$
256,000
$
256,000
$
256,000
$
256,000 $
256,000
$ $ $ $
256,000 0 64,000
$ $ $ $
256,000 0 12,00
$ $ $ $ $
2,000 254,000 0 1#,#0
$ $ $ $ $ $
2,000 254,000 0 1#,#0 1
$ $ $ $ $
1#9,000 ##,000 0 3,00 2
$ $ $ $ $
1#9,000 ##,000 0 35 $ 3
$ $ $ $
112,320 2,160 1,152 111,312
$ $ $ $
112,320 2,160 1,152 1 ,152 111,312
$ $ $ $
112,320 2,160 1,152 111,312
$ $ $ $
112,320 2,160 1,152 111,312
$ $ $ $
112,320 2,160 1,152 111,312
$ $ $ $
112,320 2,160 1,152 111,312
$ $ $
111,312 0 2#,2
$ $ $
111,312 0 5,566
$ $ $
111,312 0 #,#92
$
91,2
$
1,366
$
25,5#2
$ $ $ $ $
111,312 0 #,#92 4 25,5#2
$ $ $ $ $ $
4,312 63,000 0 2,520 5 5,600
$ $ $ $ $ $
4,312 63,000 0 315 $ 6 #00 $
$ $ $ $ $
21,##5 21,##5 21,##5 23,5#5 2,92
$ $ $ $ $
4,500 4 ,500 4,500 4 ,500 4,500 4 ,500 4,500 366
$ $ $ $ $
6,100 6,100 6,100 6,100 1,1#2
$ $ $ $ $
6,100 6,100 6,100 6,100 1,1#2
$ $ $ $ $
1,00 1,00 1,00 200 -
$ $ $ $ $
200 200 200 100
<
<
<
<
$ $ $ $ $
115,25
51,12 16#,63# 40,4#5 40,4#5 40,4#5 40,4#5 5,#3# ! H
$
5,#3
Di=i dari 7r &enge'alian &a=a> +er &ayrll yang di!eria dan e> yang di'a!al>an S?. Di=i dari 7r &enge'alian &a=a> +er &ayrll (es!iasi) yang di!eria dan e> yang di'a!al>an S?. erdasar>an '> >lien 53# Payrll !a"es e"&enses $ 1 $ $ 2 $ $ 3 $ $ 4 $ $ 5 $ $ 6 $ $
1#,#0 3,00 35 #,#92 2,520 315 31,#2
12-31-X2 .red wages &lyer " Days " Daily ra!e
!
9 5@ @@ @ari >er=a yg a>an di'ayar>an di 19X3 45 4 2160 ! H
MAKRICH SPORTWORLD, INC PROPERT/ TAXES PA/ABLE DECEMBER 31, 19X2
1
1 2 3 4 5 6 # 9 10 11 12 13 14 15 16 1# 1 19 20 21 22
2
3
H-3 DH/ 1-10-X3
4
5
6
#
.red a! 1-1-X2 .red 7r 19X2 and and ilding Persnal Pr&er!ies Aala!in 'ase .ssessen! ra!e
$ $ $ $
Ca!e 7 $4 &er $100 !al ess ad+ane &ayen! .ral, 12-31-X2 < ?ilai +ala!in .ng>a dari la'a-rgi 19X2 E .ng>a dari ?eraa 19X2
400,000 50,000 450,000 20B 90,000 004
< <
$ $ $
3,600 3, 3 ,600 -
E >e H
1 2 3 4 5 6 # 9 10 11 12 13 14 15 16 1# 1 19 20 21 22
MAKRICH SPORTWORLD, INC PROPERT/ TAXES PA/ABLE DECEMBER 31, 19X2
1
2
1 2 3 4 5 6 # 9 10 11 12 13 14 15 16 1# 1 19 20 21 22 23 24 25 26 2# 2 29 30 31 32 33 34 35 36 3# 3 39 40
3
H-3 DH/ 1-10-X3
4
5
6
#
.red a! 1-1-X2 .red 7r 19X2 and and ilding Persnal Pr&er!ies Aala!in 'ase .ssessen! ra!e
$ $ $ $
Ca!e 7 $4 &er $100
400,000 50,000 450,000 20B 90,000 004
< <
!al ess ad+ane &ayen! .ral, 12-31-X2
$ $ $
3,600 3, 3 ,600 -
E >e H
< ?ilai +ala!in .ng>a dari la'a-rgi 19X2 E .ng>a dari ?eraa 19X2
1
2
3
4
5
6
#
1 2 3 4 5 6 # 9 10 11 12 13 14 15 16 1# 1 19 20 21 22 23 24 25 26 2# 2 29 30 31 32 33 34 35 36 3# 3 39 40
MAKRICH SPORTSWORLD,INC SALES TAXES DECEMBER 31, 19X2
1 2 3 4 5 6 # 9 10 11 12 13 14 15 16 1# 1 19 20 21 22 23 24 25 26 2# 2 29 30 31 32 33 34 35 36 3# 3 39 40
H DAN
Ce!ail sales 7r dee'er 19"2
62,000 F
'ined s!a!e and lal sales !a" ra!e n!ly sales !a" aral
3,100 IE
ess &ressing 7ee 7 5B
155 GE
.ral a! 12-31-19"2 (&er adi!)
2,945 I
.ral a! 12-31-19"2 (&er '> lien)
2,945
.:
F G I E
005 G
-
Sesai dengan &en=alan 'ersi 19X2 Sesai dengan &era!ran &er&a=a>an 7ederal dan s!a!e sales !a"es *!ing Cela>llasi
Ke H
1 2 3 4 5 6 # 9 10 11 12 13 14 15 16 1# 1 19 20 21 22 23 24 25 26 2# 2 29 30 31 32 33 34 35 36 3# 3 39 40
MARKRICH SPORTSWORLD, INC INCOME TAX ACCRUALS DEC 31 19X2
DMR H- 2-2-19X3
S''e +)!(e '7
alane, :an 1 19"2 Payen! in 19"2 "ess aral ess lien! en!ry ! eliina!e e"ess wi! 77se! ! isellanes 19"2 n!ly aral S!a!e a! $ 333,33 n!ly *ederal a! $ 1000 n!ly .ral a! 12-31-"2 (nad=s!ed) ess .: .ral a! 12-31-"2
$ $ $
4,000 3,49 151
$
(151)
$
4,000
arnings in 19"2 'e7re !a"es ess di+idends e"lsin 5B 7 2140 ess e"lded &r!in 7 gain n s!> sales .dd nnded!i'le lss n asse! !rade ess s!a!e ine a" ra!e a" 'ase
$ $ $
µ ∂∑ ʌ
*e$er +)!(e '7 $ 10,000 $ 9,3 $ 162
µ ∂∑ ʌ
$
(162)
$
12,000
$ $ $
J
$
12,000 12,000 H 43,000
J
$
4,000 4,000 H 43,000
$
(1,19)
$
(1,19)
$
(3,910)
$
(3,910)
$ $
53 3#,324
3#,324
ʌ
53 3#,324 3,#32 33,592
$
$ $ $ $
$
3,#32
ʌ
$ $ 4
5,500 3,66 9,355
ʌ
10B L
ʌ ʌ
a" Ca!e S!a!e *ed B)e
µ ∑ ∂ ʌ ℓ
10B L 22B L 45B L
$ 25,000 $ ,592 4
3,032
ʌ
Sesuai dengan saldo buku besar klien 31-12-19x1 yang telah disesuaikan. DMR Pehitungan sudah benar ben ar.. DMR Periksa cek-cek yang dibatalkan, oucher yang diteri!a, dan "enge!balian "a#ak. DMR $ooting Sesuai dengan "eraturan "er"a#akan %ederal dan state
A6E
*eder ederal al %n ne a"es a"es Paya Paya' 'le $ 2,634 ,634 S!a!e %ne a"es Paya'le $ 2 6 *ederal %ne a"es $ 2,634 S!a!e %ne a"es $ 26 &ntuk !enyesuaikan "a#ak akrual
MARKRICH SPORTSWORLD, INC. H-5 DIIDENDS PA/ABLE ARK DECEMBER 31, 19X2 2-9-X2 ?'er 7 n s!> issed n n 19X1 6,000 M ?'er 7 n s!> issed n n 19X2 4,000 N 10,000 e .n! n! 7 di+id +idend del elared &er sa sare 12 N
!al di+idend ! 'e &aid n *e'rary *e'rary 14, 19
12,000 H
M ased n !e ard 7 Dire!rsO Dire!rsO ee!ings - 19X1 in !e &eranen! 7ile H N ased n !e ard 7 Dire!rsO ee!ings - 19X2 in !e &eranen! 7ile H
