John Karlo Dalangin, a dentist, established Dalagan Clinic. The following transactions occurred during June of this year: a. Dalangin deposited P280,000 in a bank account in the name of the business. b. Bought a 3-in-1 office equipment from Pitular Equipment for P4,950 paying P1,000 in cash and the balance on account. c. Bought waiting room chairs and a table, paying cash, P12,300. d. Bought office intercom on account from NE office Supply, P2,750. e. Received and paid the telephone bill, P1,080. f. Performed professional services on account, P12,940. g. Received and paid the electric bill, P1,850. h. Received and paid the bill for the Regional Dental Convention, P3,500. i. Performed professional services for cash, P17,650. j. Partially settled accounts with NE Office Supply, P1,000. k. Paid rent for the month, P8,400. I. Paid salaries of the part-time receptionist, P3,500. m. Dalangin withdrew cash for personal use, P8,500. n. Received P5,500 on account from patients who were previously billed. Required: 1. Establish the following accounts in the Ledger: Cash; Accounts Receivable; Office Equipment; Office Furniture; Accounts Payable; Dalangin, Capital; Dalangin, Withdrawals; Professional Fees; Salaries Expense; Rent Expense; Utilities Expense and Miscellaneous Expense. 2. Record the transactions directly into the Ledger using the alphabets to identify each transaction. Use the sample format below.