It is known that UD Sejahtera transactions during February 2020 are as follows:

No.

Date

Information

Feb 2

Purchased merchandise from CV Abadi for IDR 10,000,000 with invoice number 120, terms 3/15, n / 30.

3 Feb

Purchased merchandise from PD Hijau amounting to IDR 1,500,000 in cash

4 Feb

Merchandise sold to PD Michu for Rp. 2,500,000 with invoice number 221 terms 2/10, n / 30.

Feb 5

PD Michu received a merchandise return of Rp. 500,000 because the goods did not match the order

6 Feb

Sold merchandise to PD Sukma for IDR 1,000,000 in cash

7 Feb

Sales of merchandise to PD Melati for Rp. 2,000,000, - with the terms EOM invoice number 225

8 Feb

Received in full from PD Melati in the amount of Rp1,000,000

9 Feb

This month's electricity and telephone charges are paid of IDR 250,000

10 Feb

Paid all debts to CV Abadi

11 Feb

Receivable remaining receivables from PD Melati

12 Feb

Received interest income from Bank ABC amounting to IDR 150,000

13 Feb

Sold merchandise to PD Bara for IDR 2,500,000 on condition 2/10, n / 30 invoice number 229

14 Feb

Sold used office equipment for IDR 500,000 to PD Michu

15 Feb

Purchased merchandise from CV Batin for IDR 5,000,000 on condition 3/15, n / 30 invoice number 121

16 Feb

Sold merchandise to PD Sukma for Rp. 500,000 with invoice number 230 with EOM requirements

Question: Make the above transactions into a special journal

1. Give an explanation of the differences between a partnership business entity, an individual, and a limited liability company?

2. Describe the capital account in the company?