Hayley Williams is the owner of Good Dye Young. On Jan. 1, 2021, the assets, liabilities and proprietor's capital of the business were: Cash, P25,000; Accounts Receivable, P4,000; Supplies, P5,000; Equipment, P60,000; Accounts Payable, P9,000; Williams, Capital, P85,000. The transactions for the month of January were as follows: a. Paid P3,000 of the outstanding accounts payable. b. Received P1,000 on account (part payment) from customers. c. Purchased P2,500 worth of supplies on account (on credit). d. Returned a defective piece of equipment that was purchased last month and received a cash refund of P12,000. e. Borrowed P10,000 from a supplier, to repay the loan in 30 days. f. Paid creditor P2,000 on account (part payment). g. Purchased Equipment for P10,000, giving P2,000 cash and promising to pay the balance in 60 days. h. Bought supplies, paying P1,650 cash. i. Received a P2,500 check from customer on account. Required: Record the transactions using a financial transaction worksheet