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= 2.950.000 - 250.000
= 2.700.000
NNP = GNP - penyusutan
= 2.700.000 - 500.000
= 2.200.000
NNI = NNP - pajak tdk lngsung
= 2.200.000 - 50.000
= 2.150.000
transfer payment = PI - NNI + iuran asuransi + laba ditahan
= 1.980.000 - 2.150.000 + 45.000 + 15.000
= -110.000