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Test III Journalizing, Posting and Preparing a Trial Balance On January 2, 2019, Jake D. Soriano established an interior decorating business, JDS Designs. During the remainder of the month, Jake completed the following transactions related to the business. Jan. 5 Jake transferred cash from a personal bank account to an account to be used for the business, P 720,000.00 6 Paid rent for period of Jan 5 to end of the month, P 24,000.00 7 Purchased office equipment on account, P 210,000.00 & Purchased a service vehicle for P 630,000.00, paying P 350,000.00 cash and giving a note payable for the remainder. 9 Purchased supplies for cash.P 5,575.00. 12 Received cash for decorating jobs completed, P 146,000.00 20 Paid annual premiums on property and casualty insurance, P 18,000.00 23 Recorded jobs completed on account and sent invoices to customers, P 123,750.00 24 Received an invoice of for vehicle expenses, to be paid in June, P22,500.00 29 Paid utilities expense, P7,500.00 29 Paid miscellaneous expenses, P 2,100.00 30 Received cash from customers on account, P 44,000.00 30 Paid salaries of employees, P 30,000.00 31 Paid creditor a portion of the amount owed for equipment purchased on Jan. 7, P 36,000.00 31 Withdraw cash for personal use, P 140,000.00 Required: 1. Prepare the journal entries. Use the following account titles: Cash Jake, Capital Accounts Receivable Jake, Drawing Supplies Service Income Prepaid Insurance Salaries Expense Equipment Rent Expense Service Vehicle Utilities expense Notes Payable Service Vehicle expense Accounts Payable Miscellaneous expense 2. Post all the journal entries to a T-Account 3. Prepare a Trial Balance