Juana Dela Cruz started a cable television service, JDC Enterprises and during the first month of operations (Oct 2022) completed the following selected transactions: Juana began the business with an investement of P125,000 cash and a building valued at P280,800 2 Purchased office furniture for cash worth P10,500 3 Borrowed P200,000 from the bank and signed a note payable. 4 Bought P95,000 worth of transmitting equipment. 5 Purchased office supplies on account, P5,800 6 Paid P9,000 for a one-year fire insurance premium. 7 Received P9,500 for cable TV service performed for customers. 8 Sold cable service to customers on account, P14,200 9 Received a P2,600 bill for utilities that will paid 10 Paid P1,500 of the account in #5. 11 Collected cash from customers on account, P6,700. Oct 1 12 Paid the following cash expenses: rent on land P6,000 and advertising P3,000 13 Paid employee salary, P5,500 14 Owner withdrew P20,000 for personal use. Use the following accounts: Cash Accounts Receivable Prepaid Insurance Office Supplies Furniture & Fixtures month. Building Prepare the following for the above transactions: a. Journal entries for the month of October, 2022 b. Trial balance as of October 31, 2022