----Analyze the following transactions as shown in the example below the list.

1. Poland Barrio opened a Repair Shop by investing Php10,000 cash and repair equipment worth Php4,000.

2. Paid Php2,000 for one month's rent.

3. Purchased repair supplies on account Php1,000.

4. Purchased additional repair equipment on account Php3,000.

5. Received cash for repair services, Php800.

6. Rendered repair services on credit Php700.

7. Paid assistant's salary for the month Php1,500.

8. Accepted cash for repairs completed, Php3,800.

9. Paid for repair supplies purchased in No.3.

10.Withdrew Php2,000 from business for personal use.

Transaction No.1 is given as an example:

1. The asset, Cash and Repair Equipment were increased. Increases in assets are recorded by debits. Debit cash, Php10,000;Debit Repair Equipment, Php4,000. The owner's equity, Roland Barrio, Capital was increased. Increase in owner's equity is recorded by credits. Credit Roland Barrio, capital Php14,000.

----Record the following transactions of Ludivico Alejo, Architect completed during January of the current year in a two-column journal:

January

1 Paid rent for the month, Php7,500.

2 Purchased office equipment on account, 10,000.

8 Purchased supplies for Cash, 1,500.

10 Paid advertising expense, 1,700.

15 Fees earned and billed to customers for the month, 21,000.

20 Paid creditor on account, 5,000.

24 Withdrew cash for personal use, 5,000.

29 Paid telephone bill for the month, 1,500.

30 Received cash from customers on account, 15,500.

31 Paid for repairs & maintenance, 950.

31 Paid utilities for the month, 1,300.