PT Taman Ria purchased 7 units of machines that were used for the company's operational activities in 2018. The machines were purchased at a price of IDR 4,500,000 per unit. PT Taman Ria had to pay for the land to be used. The costs consist of insurance costs of Rp. 35,000,000, preparation and installation costs of Rp. 56,000,000, painting costs of Rp. 23,000,000 and taxes of Rp. 13,000,000. PT Taman Ria's management estimates that the machine has a useful life of 5 years with a residual value of Rp 7,000,000.
At the end of 2020, PT Taman Ria considered changing the estimated useful life and salvage value of the machine because management considers that the use of the machine is not like in normal times before the pandemic so that the machine can be used for a longer time, which is an additional 9 years. Meanwhile, the residual value of the machine is estimated to be Rp 9,000,000. The company uses the straight-line method for machine depreciation.
On August 29, 2021, PT Taman Ria decided to sell the machine because it would replace the machine with a more sophisticated machine. The selling price of the machine is Rp. 35,900,000.
Requested:
a. What is the price of the machine that PT Taman Ria should record?
b. Compute depreciation expense and accumulated depreciation before and after the change in management's estimates.
c. Record the accounting treatment for the sale of the machine

QUESTION 2
2. PT Happy has a building that has been used for 5 years. The useful life of the building is 22 years and the cost of the building is Rp 4.5 billion. The company wants to add air conditioning and meeting rooms that can be used by office employees. The price of the air conditioner is IDR 4,200,000. PT Happy plans to install 7 units of AC. Meanwhile, the meeting room that will be added is estimated to have to be built at a cost of Rp. 355,000,000. With the addition of the meeting room, the useful life of the building is estimated to increase for 3 years. The Company uses the straight-line method for building depreciation.
requested
Record the accounting treatment for all transactions that occur.

QUESTION 3
3.PT Gas Indonesia is exploring offshore drilling north of Java which has been carried out since 2017. To be able to carry out oil drilling, PT Gas Indonesia invests Rp. 23 billion for the preparation and purchase of gas pipelines, the cost of installing the pipeline is Rp. 1.3 billion, the estimated cost of handling if the pipe was damaged in the amount of Rp 670 million, and the legal fees that had been prepared in the event of environmental damage were 7% of the pipe price. PT Gas Indonesia estimates that the amount of oil that can be mined at the site is 530,500 tons. Meanwhile, until 2021, the amount of oil that has been successfully mined and processed by PT Gas Indonesia is 315,500 tons. The residual value of the oil is estimated at 76 tonnes.
Requested:
Calculate the depletion costs that must be recorded by PT Gas Indonesia.