Journalize the following transactions

BASIC ACCOUNTING was established as a business on January 1, 20x1. It and car parts and provides repair/cleaning services for Ga and supilerhe following are the transons that happened for its first Dahon Car customers' cars. their year in business: Initial cash investment by the owner Mr. Jobs, Pablo, worth P2,000000. . Bought various supplies through cash which will be used evenly for 1 February 1 Recorded through expense method. year, worth P48,000. Purchased car parts on credit worth P230,000. Shipping costs P20,000. with terms FOB Shipping Point, Freight Prepaid. March 15: Purchased car parts on credit, amounting P180,000. However, some of were damaged and returned to the supplier, worth P30,000. the car parts March 31: Availed new space, and paid rent in advance, worth P100,000 for 10 months. Recorded through asset method. March 31: Bought equipment and provided promisory note as payment, with acquisition cost of P200,000, and salvage value of P20,000. The equipment can be used for 5 years. The promisory note is an interest-bearing note with 12% rate of interest June 30: Sold various car parts on credit for P200.000, with 10% mark up. July 15: Customers returned some of our products worth P20,000 sales price, which are in good condition. August 30: Collected half of the receivables. September 1: Engaged a repairing service contract with a customer, worth P180,000 which will last for 6 months of service, cash was collected in advance. The entire amount was credited initially as income. October 1: Engaged in a 1-year cleaning service contract with a customer, worth P120,000, cash collected in advance. The entire amount was credited initially as income. December 31: Incurred various Service Expenses amounting to P100,000. Received Utilities Bills in relation to operations with a due amount of P150,000