b. Modal saham-Star (-SE) Â Â Â Â Â Â Â Â Â Â 300.000
              Saldo laba-Star (-SE)                75.000
              Paten (+ A)                         150.000
             Investasi di Star (-A)               525.000
c. Beban lain-lain (+ E, -SE) Â Â Â Â Â Â Â Â Â Â 15.000
             Paten (-A)                            15.000
d. Muka Star (L) Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 84.000
             Uang muka Pat (-A)                  84.000
Daftar Pustaka
Baker, Christensen, Conttrel. 2014.  Advanced Financial Accounting. Tenth Edition.  Irvil Mc-GrawHill  New York.
Beams, Flyod A. Anthony, Joseph H. Bettinghaus, Bruce. Smith Kenneth A. Â 2015. Â Advanced Accounting. Â Twelfth Edition. Pearson Education, Ltd.