Journalize the following transactions

Mar. 4 Received advance payment of P18,000 from Marco Polo Davao Hotel for web site updating for the next three months. Mar. 5 Computer equipment costing P140,000 is acquired on cash basis. Mar. 9 Computer supplies in the amount of P25,000 are purchased on account. Mar. 11 Medina Graphics Design collected P88,000 in cash for designing websites. Mar. 16 Medina paid P18,000 to Bills Express for the semi-monthly utilities. Mar. 17 Medina billed clients P35,000 for services already rendered during the month. Mar. 19 Medina partially paid P17,000 for the Mar.9 purchase of computer supplies. Mar. 20 Received checks totaling P25,000 from clients for billings dated Mar. 17. Mar. 21 Medina withdrew P20,000 from the business for his personal use. Mar. 27 Loque billed Medina for P8,000 advertisement fee. Medina will pay next month. Mar. 31 Medina paid his assistant designer salaries of P15,000 for the month