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beni = 2/3 * 12000 = 8000
=12000 + 8000
=20000
CITRA = 2/7 * 20000
=5714 .. (pembulatan)
= 20000 + 5714
= 25714
selisih beni dan citra 20000-25714 = -5714
uang citra = 7/2 * 18000 = 63.000
selisih = 63.000 - 18.000 = 45.000