On January 2, 2021, PT XYZ sold 40 units of motorcycles at a selling price of Rp. 15,000,000 per unit. The acquisition value of the motorcycle is Rp. 10,000,000. The sales agreement made with the customer describes that the advance paid by the customer is Rp.200,000,000. Repayment will be paid by the customer in 8 installments and is carried out every 6 months. The installments paid are subject to interest at 12% per year where interest is calculated from the principal balance of the installments. From this data, you are asked to:

i. Make a sales journal with the profit method recognized in full & the profit method recognized proportionally.
ii. Create an interest calculation table.
iii. Journalize payments for installments 1 to 8 installments.​