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To solve the question provided, I will guide you through the steps necessary to prepare the financial statements mentioned (Comprehensive Income Statement, Statement of Changes in Equity, and Financial Position Statement) based on the trial balance data in the image.

### 1. **Comprehensive Income Statement (Laporan Laba Rugi Komprehensif)**

We will use the following accounts related to income and expenses to prepare the income statement:
- **Pendapatan Jasa (Service Revenue)**: Rp 6,000,000
- **Beban Perlengkapan (Supplies Expense)**: Rp 600,000
- **Beban Penyusutan (Depreciation Expense)**: Rp 2,500,000
- **Beban Sewa (Rent Expense)**: Rp 1,900,000

**Calculation of Net Income:**
\[
\text{Pendapatan Jasa} - (\text{Beban Perlengkapan} + \text{Beban Penyusutan} + \text{Beban Sewa}) = Rp 6,000,000 - (Rp 600,000 + Rp 2,500,000 + Rp 1,900,000)
\]
\[
= Rp 6,000,000 - Rp 5,000,000 = Rp 1,000,000
\]

So, the **Net Income** is Rp 1,000,000.

---

### 2. **Statement of Changes in Equity (Laporan Perubahan Modal)**

For this statement, we need:
- **Laba Ditahan (Retained Earnings)** at the beginning: Rp 4,400,000
- **Dividen (Dividends)**: Rp 2,500,000
- **Net Income** from the income statement: Rp 1,000,000

The formula for the ending retained earnings is:
\[
\text{Laba Ditahan Akhir} = \text{Laba Ditahan Awal} + \text{Laba Bersih} - \text{Dividen}
\]
\[
= Rp 4,400,000 + Rp 1,000,000 - Rp 2,500,000 = Rp 2,900,000
\]

So, the **Retained Earnings at the end** is Rp 2,900,000.

---

### 3. **Statement of Financial Position (Laporan Posisi Keuangan)**

In the Statement of Financial Position, we will list the assets, liabilities, and equity as follows:

#### Assets (Aset)
- **Kas (Cash)**: Rp 5,200,000
- **Piutang Usaha (Accounts Receivable)**: Rp 2,200,000
- **Perlengkapan (Supplies)**: Rp 1,800,000
- **Peralatan (Equipment)**: Rp 16,500,000
- **(-) Akumulasi Penyusutan–Peralatan (Accumulated Depreciation)**: Rp 4,000,000
\[
\text{Total Aset} = 5,200,000 + 2,200,000 + 1,800,000 + (16,500,000 - 4,000,000) = Rp 21,700,000
\]

#### Liabilities (Liabilitas)
- **Utang Usaha (Accounts Payable)**: Rp 3,800,000
- **Pendapatan Diterima Dimuka (Unearned Revenue)**: Rp 5,000,000
\[
\text{Total Liabilitas} = Rp 3,800,000 + Rp 5,000,000 = Rp 8,800,000
\]

#### Equity (Ekuitas)
- **Modal Saham–Biasa (Common Stock)**: Rp 10,000,000
- **Laba Ditahan (Retained Earnings)**: Rp 2,900,000
\[
\text{Total Ekuitas} = Rp 10,000,000 + Rp 2,900,000 = Rp 12,900,000
\]

#### Total Liabilities and Equity (Total Liabilitas dan Ekuitas)
\[
\text{Total Liabilitas dan Ekuitas} = Rp 8,800,000 + Rp 12,900,000 = Rp 21,700,000
\]

The statement balances, and the total assets equal the total liabilities and equity.

---

Would you like more detailed calculations or clarifications on any part? Here are 5 related questions you might find helpful:

1. How would changes in dividends affect retained earnings?
2. What happens if there is a discrepancy between total assets and total liabilities and equity?
3. Can depreciation affect cash flow? How does it appear in financial statements?
4. How is unearned revenue treated once the service is provided?
5. What is the difference between gross income and net income?

**Tip:** Always ensure that total assets are equal to total liabilities and equity in the balance sheet to confirm accuracy.

This solution guides users through the steps of preparing a Comprehensive Income Statement, Statement of Changes in Equity, and Statement of Financial Position using trial balance data. The calculations include net income, retained earnings, and the balancing of assets, liabilities, and equity.

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