Juliano Juliano is a painting contractor. During the month of April, he completed the following transactions:

- Invested in the business painting equipment valued at P12,300 and placed P71,000 in a business checking account.

- Acquired a service vehicle costing P80,000. Paid P50,000 cash and signed a note for the balance.

- Purchased painting supplies on account for P3,200.

- Completed a painting job and billed the customer P4,800.

- Received P1,500 cash for painting an apartment room.

- Purchased painting supplies for P1,600 cash.

- Received a P4,800 check from the customer billed on April 5.

- Paid P4,000 fo an insurance policy for a one-year coverage.

- Billed a customer P6,200 for a painting job.

- Paid the assistant P1,500 for twenty-five hours work.

- Paid P400 for a tune-up of the service vehicle.

- Paid for the painting supplies purchased on April 4.

- Purchased a new ladder for P6,000 and painting supplies for P2,900, on account.

- Received a telephone bill for P600, due next month.

- Received P3,300 in cash from the customer billed on April 13.

- Transferred P3,000 to a personal checking account.

- Received P3,600 in cash for paiting a two-room apartment.

- Paid P2,000 on the note signed for the service vehicle.

- Paid the assistant P1,800 for thirty hours' work.

Required: 

A. Record the April Transactions using the following account titles: Cash; Accounts Receivable; Painting Supplies; Prepaid Insurance; Painting Equipment; Service Vehicle; Notes Payable; Accounts Payable; Juliano, Capital; Juliano, Drawings; Painting Revenue; Wages Expenses; Utilities Expense; and Maintenance Expense.

Of the given transactions compute the following balances:

 

How much is the total cash collection?
How much is the total revenues on account?
How much is the total revenues earned on cash?
How much is the total Revenues?
How much is the total payments of Accounts Payable and Notes Payable?
How much is the total expenses?
What is the balance of the Accounts Payable?
What is the balance of the Note Payable?