Benigno Sorima, a dentist, established Sorima Clinic. The following transactions occurred during June of this year: a. Sorima deposited P280,000 in a bank account in the name of the business. b. Bought a 3-in-1 office equipment from Pitular Equipment for P4,950, paying P1,000 in cash and the balance on account. c. Bought waiting room chairs and a table, paying cash, P12,300. d. Bought office intercom on account from NE Office Supply, P2,750. e. Received and paid the telephone bill, P1,080. f. Performed professional services on account, P12,940. g. Received and paid the electric bill, P1,850. h. Received and paid the bill for the Regional Dental Convention, P3,500. i. Performed professional services for cash, P17,650. j. Partially settled accounts with NE Office Supply, P1,000. k. Paid rent for the month, P8,400. I. Paid salaries of the part-time receptionist, P3,500. m. Sorima withdrew cash for personal use, P8,500. n. Received P5,500 on account from patients who were previously billed. Required: 1. Establish the following T-accounts: Cash; Accounts Receivable; Office Equipment; Office Furniture; Accounts Payable; Sorima, Capital; Sorima. Withdrawals; Professional Fees; Salaries Expense; Rent Expense; Utilities Expense and Miscellaneous Expense. 2. Record the transactions directly into the T-accounts using the alphabets to identify each transaction. 3. Prepare Transaction Worksheet 4. Journalize