Problem
The AMIN Alliance has 2 (two) partners namely Amar and Andika. Fellowship share the profits taking into account the services and investments of partners. Initial capital Amar Rp. 20,000,000 and Andika Rp. 25,000,000. Investment services calculated from the initial balance of capital of each partner with the level of service that has been previously determined at 10%. In addition, Amar and Andika earn salary allowance of IDR 4,500,000 for Amar and IDR 2,750,000 for Andika.
If there is any left over, the profit will be divided equally. Federal net profit for the year 2021 of IDR 15,000,000.
• Calculate the distribution of the partnership's net income.
• Make a closing journal.