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# Data for Question 31 and 32 **Transactions for "IHSAN MOTOR" in 2020:** * **May 5:** Mr. Ihsan started a workshop by investing Rp15,000,000 in cash and Rp5,000,000 in workshop equipment. * **May 6:** Mr. Ihsan purchased workshop supplies (bolts, nuts, oil, etc.) for Rp4,000,000. Paid Rp3,000,000...

# Data for Question 31 and 32 **Transactions for "IHSAN MOTOR" in 2020:** * **May 5:** Mr. Ihsan started a workshop by investing Rp15,000,000 in cash and Rp5,000,000 in workshop equipment. * **May 6:** Mr. Ihsan purchased workshop supplies (bolts, nuts, oil, etc.) for Rp4,000,000. Paid Rp3,000,000 in cash and the remaining amount will be paid later. * **May 9:** Received Rp1,500,000 for services and repairs of 5 motorcycles. # Accounting Equation (Question 31) | Date | Cash | Equipment | Supplies | Accounts Payable | Owner's Equity | Notes | |---|---|---|---|---|---|---| | 2020 | | | | | | | | May 5 | Rp15,000,000 | Rp5,000,000 | | | Rp20,000,000 | Initial Investment | | May 6 | Rp12,000,000 | Rp5,000,000 | Rp4,000,000 | Rp2,000,000 | Rp20,000,000| Purchase of supplies | | May 9 | Rp13,500,000 | Rp5,000,000 | Rp4,000,000 | Rp2,000,000 | Rp21,500,000 | Services and Repairs | **Note:** The table shows the transactions in the form of an accounting equation, but the empty cells in the original table are left blank. The calculations for the rows other than the first are not provided in the image.