The following are the transactions for the month of October 2015. October 5 October 9 October 12 October 12 October 15 October 18 October 19 October 20 October 21 October 23 October 25 October 30 Bowa hired 5 employees with a monthly salary of P 10.500 each. Purchased additional buses amounting to P 35% of beginning Capital. Received P 20, 600 for customers on account Paid Salaries of employees Required: Rendered bus services to COWA P 18,900, terms 20% payable next month. Bought additional Office Supplies on credit, P 17, 800 Paid advertisement, P 15,000 Charged customers for bus services performed P 69,600 Paid monthly rent, P 5,500 Paid 8,500 to creditors on account Paid expenses: Water, P 27,400 Insurance P 35,200, Taxes and Licenses, P 16, 555 Bowa made personal of P 7,500 Additional Information: Use 502- Bowa Personal, 503- Income Summary, 601- Bus Service Revenue, 701- Salaries Expense, 702- Utilities Expense, 703- Insurance Expense, 704- Rent Expense, 705- Taxes and License Expense, 706- Advertising Expense a.) Open a chart of accounts: b.) Analyze the above transactions and record in a two column journal c.) Open the General Ledger using the chart of accounts. d.) Prepare an Unadjusted Trial Balance Account No. 101 102 103 201 202 301 302 501 BOWA BUS SERVICES TRIAL BALANCE SEPTEMBER 30, 2015 Account Title Cash Accounts Receivable Office Supplies Buses Computer Equipment Accounts Payable Loans Payable Bowa, Capital TOTAL P Debit 1.300,680 211.500 35.690 1,094,500 300,400 P2.942.770 Credit 321,200 1, 100, 920 1,520,650 P2.942,770