============================================================================= PERUSAHAAN DAGANG ITIKURIH NERACA SALDO 31 DESEMBER 2019 KETERANGAN DEBET KREDIT KAS Rp 17.500.000 PIUTANG DAGANG Rp 61.000.000 PERSEDIAAN BARANG DAGANGAN Rp 8.400.000 ASURANSI DIBAYAR DIMUKA Rp 7.800.000 TANAH Rp 99.000.000 GEDUNG Rp 205.000.000 AK PENYUSUTAN GEDUNG Rp 132.000.000 HUTANG DAGANG Rp 50.000.000 MODAL HAJI SOLEH Rp 211.700.000 Rp 393.700.000 Rp 393.700.000 Rincian Piutang dagang : Toko ABC Rp 19.000.000 Toko Gintax Rp 23.000.000 Toko Ikhlas Rp 19.000.000 Rincian Hutang dagang: PT Andika Rp 26.000.000 PT Pratama Rp 24.000.000 Rp 393.700.000 Rp 393.700.000 Rincian Piutang dagang : Toko ABC Rp 19.000.000 Toko Gintax Rp 23.000.000 Toko Ikhlas Rp 19.000.000 Rincian Hutang dagang: PT Andika Rp 26.000.000 PT Pratama Rp 24.000.000 Berikut adalah transaksi transaksi yang terjadi selama bulan Desember 2019: 1. 2/12 diterima pembayaran pekunasan piutang dari Toko Ikhlas 2. 3/12dibeli barang dagangan secara tunai Rp 7.800.000 3. 3/12 diterima pembayaran piutang dari Toko Gintax 4. 4/12 dibayar hutang kepada PT Andika 17.500.000 5. 5/12 dijual barang dagangan kepada Toko Ikklas Rp 19.000.000 dengan syarat 2/10 – n/30 6. 10/12 penjualan tunai periode 2 – 10 Des Rp 17.450.000 7. 11/12 dilunasi hutang kepada PT Andika 8. 11/12 diterima pelunasan piutang oleh Toko Ikhlas dan Toko ABC 9. 13/12 dibeli barang dagangan secara kredit kepada PT Andika Rp 25.000.000 dengan syarat 3/10 – n/30 10. 14/12 dikeluarkan nota debet 1 kepada PT andika Rp 5.780.000 atas transaksi tanggal 13/12 karena barangnya rusak 11. 18/12 dibayar gaji karyawan selama 2 minggu Rp 9.000.000 12. 19/12 dilunasi hutang kepada PT Pratama 13. 22/12 penjualan tunai periode 11 – 22 Des Rp 24.500.000 14. 24/12 dibeli barang dagangan secara tunai Rp 19.000.000 15. 26/12 dijual barang kepada Toko Gintax sebesar Rp 14.000.000 dengan syarat 2/10 – n/30 16. 29/12 dibayar biaya air dan listrik serta telepon Rp 5.800.000 17. 31/12 penjualan tunai periode 23 – 31 Des Rp 23.700.000 Penyesuaian: Persediaan barang dagangan per 31 Desember adalah Rp 10.400.000 Penyusutan gedung Rp.5000.000 Asuransi yang jatuh tempo Rp. 10.200.000 Diminta : Buatlah laporan keuangan Perusahaan Dagang Itikurih (dengan memperhatikan siklus akuntansi lengkap)

<p>Menyusun laporan keuangan untuk Perusahaan Dagang Itikurih memerlukan beberapa langkah, termasuk pembuatan jurnal transaksi, posting ke buku besar, penyusunan neraca saldo setelah penyesuaian, dan penyusunan laporan keuangan. Berikut adalah langkah-langkah tersebut:</p><p>### 1. Jurnal Umum Transaksi<br>Mencatat transaksi-transaksi yang terjadi selama bulan Desember 2019.</p><p>**1. 2 Desember**<br>Diterima pembayaran pelunasan piutang dari Toko Ikhlas<br>```<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 19.000.000<br>&nbsp; &nbsp;Piutang Dagang &nbsp; &nbsp;Rp 19.000.000<br>```</p><p>**2. 3 Desember**<br>Dibeli barang dagangan secara tunai Rp 7.800.000<br>```<br>Persediaan Barang Dagangan &nbsp; &nbsp;Rp 7.800.000<br>&nbsp; &nbsp;Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 7.800.000<br>```</p><p>**3. 3 Desember**<br>Diterima pembayaran piutang dari Toko Gintax<br>```<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 23.000.000<br>&nbsp; &nbsp;Piutang Dagang &nbsp; &nbsp;Rp 23.000.000<br>```</p><p>**4. 4 Desember**<br>Dibayar hutang kepada PT Andika Rp 17.500.000<br>```<br>Hutang Dagang &nbsp; &nbsp;Rp 17.500.000<br>&nbsp; &nbsp;Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 17.500.000<br>```</p><p>**5. 5 Desember**<br>Dijual barang dagangan kepada Toko Ikhlas Rp 19.000.000 dengan syarat 2/10 – n/30<br>```<br>Piutang Dagang &nbsp; &nbsp; &nbsp; &nbsp;Rp 19.000.000<br>&nbsp; &nbsp;Penjualan &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 19.000.000<br>```</p><p>**6. 10 Desember**<br>Penjualan tunai periode 2 – 10 Des Rp 17.450.000<br>```<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 17.450.000<br>&nbsp; &nbsp;Penjualan &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 17.450.000<br>```</p><p>**7. 11 Desember**<br>Dilunasi hutang kepada PT Andika<br>```<br>Hutang Dagang &nbsp; &nbsp; &nbsp; &nbsp;Rp 8.500.000<br>&nbsp; &nbsp;Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 8.500.000<br>```</p><p>**8. 11 Desember**<br>Diterima pelunasan piutang oleh Toko Ikhlas dan Toko ABC<br>```<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 19.000.000 (Toko Ikhlas)<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 19.000.000 (Toko ABC)<br>&nbsp; &nbsp;Piutang Dagang &nbsp; &nbsp; &nbsp; Rp 19.000.000 (Toko Ikhlas)<br>&nbsp; &nbsp;Piutang Dagang &nbsp; &nbsp; &nbsp; Rp 19.000.000 (Toko ABC)<br>```</p><p>**9. 13 Desember**<br>Dibeli barang dagangan secara kredit kepada PT Andika Rp 25.000.000 dengan syarat 3/10 – n/30<br>```<br>Persediaan Barang Dagangan &nbsp; &nbsp;Rp 25.000.000<br>&nbsp; &nbsp;Hutang Dagang &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 25.000.000<br>```</p><p>**10. 14 Desember**<br>Dikeluarkan nota debet 1 kepada PT Andika Rp 5.780.000 atas transaksi tanggal 13/12 karena barangnya rusak<br>```<br>Hutang Dagang &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 5.780.000<br>&nbsp; &nbsp;Persediaan Barang Dagangan &nbsp; &nbsp;Rp 5.780.000<br>```</p><p>**11. 18 Desember**<br>Dibayar gaji karyawan selama 2 minggu Rp 9.000.000<br>```<br>Be-ban Gaji &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 9.000.000<br>&nbsp; &nbsp;Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 9.000.000<br>```</p><p>**12. 19 Desember**<br>Dilunasi hutang kepada PT Pratama<br>```<br>Hutang Dagang &nbsp; &nbsp; &nbsp; &nbsp;Rp 24.000.000<br>&nbsp; &nbsp;Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 24.000.000<br>```</p><p>**13. 22 Desember**<br>Penjualan tunai periode 11 – 22 Des Rp 24.500.000<br>```<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 24.500.000<br>&nbsp; &nbsp;Penjualan &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 24.500.000<br>```</p><p>**14. 24 Desember**<br>Dibeli barang dagangan secara tunai Rp 19.000.000<br>```<br>Persediaan Barang Dagangan &nbsp; &nbsp;Rp 19.000.000<br>&nbsp; &nbsp;Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 19.000.000<br>```</p><p>**15. 26 Desember**<br>Dijual barang kepada Toko Gintax sebesar Rp 14.000.000 dengan syarat 2/10 – n/30<br>```<br>Piutang Dagang &nbsp; &nbsp; &nbsp; &nbsp;Rp 14.000.000<br>&nbsp; &nbsp;Penjualan &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 14.000.000<br>```</p><p>**16. 29 Desember**<br>Dibayar biaya air dan listrik serta telepon Rp 5.800.000<br>```<br>Be-ban Listrik dan Air &nbsp; &nbsp; &nbsp; Rp 5.800.000<br>&nbsp; &nbsp;Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 5.800.000<br>```</p><p>**17. 31 Desember**<br>Penjualan tunai periode 23 – 31 Des Rp 23.700.000<br>```<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 23.700.000<br>&nbsp; &nbsp;Penjualan &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 23.700.000<br>```</p><p>### 2. Penyesuaian<br>Persediaan barang dagangan per 31 Desember adalah Rp 10.400.000<br>Penyusutan gedung Rp 5.000.000<br>Asuransi yang jatuh tempo Rp 10.200.000</p><p>**Persediaan Barang Dagangan**<br>```<br>Be-ban Pokok Penjualan &nbsp; &nbsp; &nbsp; Rp 8.400.000 (saldo awal)<br>Persediaan Barang Dagangan &nbsp;Rp 8.400.000 (saldo awal)<br>Persediaan Barang Dagangan &nbsp;Rp 10.400.000 (saldo akhir)<br>Be-ban Pokok Penjualan &nbsp; &nbsp; &nbsp; Rp 10.400.000 (saldo akhir)<br>```</p><p>**Penyusutan Gedung**<br>```<br>Be-ban Penyusutan Gedung &nbsp; &nbsp; Rp 5.000.000<br>&nbsp; &nbsp;Akumulasi Penyusutan Gedung &nbsp; &nbsp; &nbsp;Rp 5.000.000<br>```</p><p>**Asuransi Dibayar Dimuka**<br>```<br>Be-ban Asuransi &nbsp; &nbsp; &nbsp; Rp 10.200.000<br>&nbsp; &nbsp;Asuransi Dibayar Dimuka &nbsp; Rp 10.200.000<br>```</p><p>### 3. Neraca Saldo Setelah Penyesuaian<br>```<br>Keterangan &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Debet &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Kredit<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 73.450.000<br>Piutang Dagang &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 14.000.000<br>Persediaan Barang Dagangan &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 10.400.000<br>Asuransi Dibayar Dimuka &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 7.800.000<br>Tanah &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 99.000.000<br>Gedung &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 205.000.000<br>Akumulasi Penyusutan Gedung &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 137.000.000<br>Hutang Dagang &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 30.220.000<br>Modal Haji Soleh &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 211.700.000<br>Penjualan &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 99.350.000<br>Be-ban Pokok Penjualan &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 8.400.000<br>Be-ban Gaji &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 9.000.000<br>Be-ban Listrik dan Air &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 5.800.000<br>Be-ban Asuransi &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 10.200.000<br>Be-ban Penyusutan Gedung &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 5.000.000<br>```</p><p>### 4. Laporan Keuangan</p><p>**Laporan Laba Rugi**<br>```<br>Penjualan &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 99.350.000<br>Dikurangi Be-ban Pokok Penjualan &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 10.400.000<br>Laba Kotor &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 88.950.000<br>Dikurangi Be-ban Operasional<br>Be-ban Gaji &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 9.000.000<br>Be-ban Listrik dan Air &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 5.800.000<br>Be-ban Asuransi &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 10.200.000<br>Be-ban Penyusutan Gedung &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 5.000.000<br>Jumlah Be-ban Operasional &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 30.000.000<br>Laba Bersih &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 58.950.000<br>```</p><p>**Neraca**<br>```<br>Aktiva<br>Aktiva Lancar<br>Kas &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 73.450.000<br>Piutang Dagang &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 14.000.000<br>Persediaan Barang Dagangan &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 10.400.000<br>Asuransi Dibayar Dimuka &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 7.800.000<br>Total Aktiva Lancar &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 105.650.000</p><p>Aktiva Tetap<br>Tanah &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 99.000.000<br>Gedung &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 205.000.000<br>Akumulasi Penyusutan Gedung &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; (Rp 137.000.000)<br>Total Aktiva Tetap &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 167.000.000</p><p>Total Aktiva &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 272.650.000</p><p>Pasiva<br>Hutang Dagang &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 30.220.000<br>Modal Haji Soleh &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 211.700.000<br>Laba Bersih &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Rp 58.950.000<br>Total Pasiva &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;Rp 272.650.000<br>```</p>