16. Pada tanggal 9 Januari 2012 Bengkel Ramai membeli peralatan seharga Rp5.000.000,00 dibayar tunai Rp2.000.000,00 sisanya dibayar 2 bulan kemudian. Jurnal dari transaksi di atas adalah __ a. Peralatan (D) Rp5.000.000,00 Kas (K)Rp5.000.000,00 b. Peralatan (D)Rp5.000.000,00 Modal (K)Rp5.000.000,00 c.Peralatan (D) Rp5.000.000,00 Kas (K)Rp2.000.000,00 Utang usaha (K) Rp3.000.000,00 d. Peralatan (D) Rp5.000.000,00 Modal (K) Rp2.000.000.00 Utang usaha (K) Rp3.000.000,00 e. Modal (D) Rp2.000.000.00 Utang usaha (K) Rp3.000.000.00 Peralatan (K) Rp5.000.000,00 17. Data yang dimiliki perusahaan jasa Makmur Jaya pada tanggal 31-12-2015 sebagai berikut. Pendapatan jasa Rp5.000.000,00 Beban usaha Rp2.500.000,00 Beban bunga Rp300.000,00 Modal (awal) Rp3.000.000,00 Laba/rugi perusahaan jasa Makmur Jaya adalah __ a. laba Rp2.500.000,00 b. rugi Rp2.200.000,00 c. laba Rp2.200.000,00 d. laba Rp2.000.000,00 e. rugi Rp2.000.000,00

16. c. Peralatan(D)Rp5.000.000,00 Kas(K)Rp2.000.000,00 Utang usaha (K) Rp3.000.000,0017. d. laba Rp2.200.000,00

16. This question involves understanding accounting entries for transactions. The transaction described is a purchase of equipment for Rp5.000.000,00, with Rp2.000.000,00 paid in cash and the remainder to be paid later. The correct accounting entry should reflect the acquisition of equipment, the cash payment, and the creation of a liability (accounts payable) for the unpaid amount.17. This question is about calculating the profit or loss of a company. The formula for determining profit or loss is: Profit/Loss = Revenue - Total Expenses Here, the revenue is from service income, and the total expenses include operating expenses and interest expenses. The initial capital is not included in the profit/loss calculation.