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Rugi bersih+by operasional= laba kotor
3.500 + 1.500 = 5.000
Rugi kotor + penjualan = HPP
5.000 + 3.000 = 8.000
HPP + persediaan barang dagang akhir =barang tersedia untuk di jual
8.000 + 2.000 =10.000