Jeremy Lim started his vulcanizing shop, HALA BIRADA, on February 1, 2018. The account balances on December 31, 2018 are as follows:

101 Cash 19,000

111 Accounts Receivable 12,400

121 Repair Supplies 29,200

131 Prepaid Insurance 2,400

151 Repair Equipment 95,500

152 Accumulated Depreciation Equipment

201 Accounts Payable 10,000

203 Salaries Payable

206 Unearned Service Revenue 8,000

301 Lim, Capital 62,500

302 Lim, Drawings 15,000

311 Income Summary

401 Service Revenue 210,000

512 Depreciation Expense Equipment

621 Salaries Expense 50,000

639 Rent Expense 54,000

641 Doubtful Accounts Expense

642 Insurance Expense

655 Repair Supplies Expense

670 Utilities Expense 13,000

690 Miscellaneous Expense

During January, the following summary transactions were completed:

Jan 2 Received P 5,200 cash from customers on account

5 Received P 19,000 cash for services rendered in January

9 Paid P 6,200 as rent for January

15 Performed services on account and billed customer for P 6,000

20 Purchased supplies on account, P 4,800

21 Lim withdrew P 2,800 for personal use

25 Paid creditors on account, P 7,200

26 Paid utilities for P 1,850

27 Paid miscellaneous for P 350

28 Paid salaries for P 8,000

30 Received 5,200 from customers for services to be rendered in February

Record the transactions for the month in a 2-column journal.

Post the December 31, 2018 account balances to the general ledger. Post the transactions from the general journal to the general ledger.

Prepare the Unadjusted Trial Balance.