Journalize the following transactions.

2018

Jan. 1 Started business with P10 000.

3 Deposited P5 000 into bank.

4 Purchased goods for P14 000.

8 Purchased goods of P18 000 from Hulela.

11 Sold goods for P18 000.

14 sold goods of P14 000 to Gabrieal.

16 Paid P13 000 to Hulela on account.

18 Gabrieal returned goods of P2 400 to us.

21 Returned goods of P1 250 to Hulela.

23 Withdrew P1 500 from the bank.

24 Received P4 000 from Gabrieal on account.