53 Utilities Expense Mayable OWNER'S EQUITY 31 O. Prime, Capital 32 O. Prime, Drawing Transactions January 1, 2020 O. Prime invested P 140,000 in cash to start the business. January 5, 2020 Paid P 7,800 for the current month's rent. January 7, 2020 Received cash amounting to P 10,500 for welding services performed January 8, 2020 Billed customers for services performed for P 11,280. January 15, 2020 Received P 5,400 from customers on account. January 20, 2020 Purchased equipment for P 22,800 and paid half of this amount in cash immediately. January 28, 2020 Paid P 1,590 to pay the monthly utility bill. January 30, 2020 Paid P 18,900 to pay wages. January 30, 2020 Collected P 4,200 on accounts receivable from charge customers. January 30, 2020 O. Prime withdrew P 8,000 in cash for personal expenses. Journalize the above transactions. Include explanations. Use the following journal format. Journal Description page no. Post Ref. Debit Credit Date Files PUES