BSTMI-B PROBLEM 4-1 Mrs.Yoso opened a nursery home called "Monique Angel's in Heaven." The following were her transactions during the first month of operation. Jan. 201A 2 Invested P400,000 in the business. 3 Purchased furniture and play equipment for P75,000 from Elegance Equipment on account. 3 Paid P2,000 cash for radio advertisement. 4 Gave P22,000 to Elegance Equipment as partial payment of the account yesterday. 5 Purchased nursery supplies for P5,000 from Novelty Shop on account. 6 Received P45,000 cash representing fees from clients. 11 Paid rent for the month of January, P5,000. 12 Sent a bill to Victor Angel for fees amounting to P12,000. 15 Paid salary of nursery aide, P3,000 18 Collected P8,500 from Victor Angel as partial payment of his account. 19 Received P25,000 cash fees from clients. 20 Sent a bill to Rose Labio for fees amounting to P4,400. 25 Paid P4,000 for additional nursery supplies bought. 27 Paid utilities, P3,000. 31 Paid salary of nursery aide, P3,000. 31 Collected P4,400 from Rose Labio. 31 Paid in full the account with Elegance Equipment. Required: Record the entries in the general journal