11:19 E University of the Visayas 2F ACCESS Tevenue On account, PZ,00U. f. Paid P1,200 on account. g. Paid the following cash expenses: salaries, P3,000; rent, P1,500; and interest, P400. h. Received P3,100 on account. i. Received a P200 utility bill that will be paid next week. j. Harper withdrew cash of P1,800. REQUIREMENTS: 1. Open the following accounts, with the balances indicated, in the ledger of Harper Service Center. Use the T-account format. . Assets-Cash, P26,000; Accounts receivable, P4,500; Supplies, no balance; Land, no balance . Liabilities-Accounts payable, P2,000; Note payable, no balance . Owner's equity-Harper, capital, P28,500; Harper, drawing, no balance . Revenue-Service revenue, no balance . Expenses- (none have balances) Salary expense, Rent expense, Utilities expense, Interest expense 2. Journalize each transaction. Key journal entries by transaction letter. 3. Post to the ledger. 4. Prepare the trial balance of Harper Service Center at March 31, 2021,Instructions: The trial balance of Harper Service Center on March 1,2021, lists the entity's assets, liabilities, and equity on that date. GWEN: The trial balance of Harper Service Center on March 'I, 2021, lists the entity's assets, liabilities, and equity on that date. \"mm mm Debit Crud\" Cash P 25mm Accounts Rename 4.5m titanium25.500 TMI P 39.5!\" P3135\"! During March, the business engaged in the following transactions: a. Borrowed P45,UDD from the bank and signed a note payable in the name of the business. b. Paid cash of P40,0UU to acquire land. c. Performed service for a customer and received cash of P5900. d. Purchased supplies on account, P300. e. Performed customer service and earned revenue on account, P2,600