Melchor Bombeo opened a clinic under the name Bombeo Chiropractic Clinic.The following transactions occurred during June 2016:

June 1 -Bombeo invested P180,000 cash in his professional practice.

-He invested in the firm his professional (medical) equipment with a fair market value of P72,000.

3 - BoughtOffice filing cabinet on account from Firmo Office Essentials, P3,260.

4 - Paid cash for chairs for the waiting room, P4,620. Tables for P2,500.

5 - Bought medical supplies on account, P25,000. from Berovan Medical Supplies. Issued a promissory note of the same.

6 - Bought a copier for P15,400. From Penaco Company, paying down, P7,400. The balance on the account.

8-Paid telephone bill, P910.

10- Billed Ms. Lee for professional services performed to her, P16,500.

12- Paid P1,800 as membership dues to the national chiropractic association.

14- Paid electric bill, P910.

15- Received from Ms. Lee, P10,500 in partial settlement of her account.

16- Paid Firmo Office Essentials, in full of account.

20- Paid office rent for the month, P5,000.

25- Received P6,500 cash from walk-in patients.

26- Paid salaries of nurse assistants, P10,000.

28-Billed Mrs. Santos for services rendered, P7,500.

29-Withdrew cash for personal use, P10,000.

30-Received cash from walk-in patients, P12,000.

-Paid Berovan Supplies partial, P15,000.

-Actual count showed medical supplies used for the month, P12,500.

- Received from Mrs. Santos partial of account, P5,000.

Required:

From the given data above prepare: Journal entries. T-Accounts (Posting) and Trial Balance.

Note:Submit only the Trial Balance.

Use the following chart of accounts: Cash; Accounts Payable-Name of Customer/Company; Notes Payable - Name of customer/Company; Office Equipment; Medical Equipment; Unused Medical supplies; Medical supplies expense; Office Furnitures;Bombeo, Capital; Bombeo, Withdrawals; Service Income; Salaries Expense; Rent Expense; Utility Expense; Miscellaneous Expense; Accounts Receivable-Name of Customer/Company.