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1.13 William Dixon, a professional, owns a small service business. During the month of June, several transactions transpired which are listed below. The trial balance for July 1, 2017 is also shown below. WILLIAM DIXON Trial balance June 1, 2017 A.N. ACCOUNT TITLE DEBIT CREDIT 11 Cash P 23,500 P 12 Accounts Receivable 17,500 13 Office Equipment 27,500 15 Automobile 21 Accounts Payable 18,500 31 W. Dixon, Capital 52,100 32 W. Dixon, Drawing 11,000 41 Fees Earned 43,000 51 Salary Expense 9,000 52 Rent Expense 18,000 53 Communication Expense 2,850 54 Utilities Expense 2,250 55 Supplies Expense 1,250 56 Miscellaneous Expense 750 Totals P 113,600 P 113,600 June 1 Paid the monthly rent, P6,000. 3 Collected from Robert Cruz P7,500 for services previously billed. 5 Paid water and electric bill, P1,750. 8 Billed Doris Mendoza PS,500 for services rendered. 10 Paid PLDT telephone bill, P1,050. 12 Dixon invested his personal car worth P150,000 into the business. 14 Paid salary of secretary, P4,500. 17 Received a check for P8,500 from Doris Mendoza. (see transaction dated June 8) 19 Billed Warner Holden Co. P15,000 for services rendered. 23 Paid the account of Manila Company, P9,000. 25 Paid Ace Supply Company for office supplies bought and used. 28 Paid miscellaneous bills, P650. 30 Withdrew P6,000 for living expenses. Requirements 1. Journalize the above transactions 2 . Open the accounts in the T-accounts and post in the journal entries indicating the posting reference 3. Prepare Trial Balance as of June 30, 2017. 4. Prepare Statement of Financial Position, Statement of Changes in Equity, Statement of Cash flows and Statement of Comprehensive Income