f. He billed his customers P12,940 for services on account. g. He paid P1,650 the electric bill from BEBECO. h. He paid P3,500 for the membership fee. i. He received P17,650 in cash for services rendered. j. He paid P1,000 to partially settle accounts with Orion Company. k. He paid P8, 400 for the monthly rental of the place. 1. He paid P3,500 for the salaries of employees