On December 31, 2021 Mamsi has the following transactions in her general journal for MSI Traders aside from her use of the sales journal, purchases journal, cash receipts journal, and cash disbursements journal. a. She invested P100,000 worth of machinery at the start of the business. b. She issued a promissory note of P20,000 to temporarily settle her outstanding accounts. c. Mamsi returned merchandise to Sima which was previously purchased on account for P30,000 d. Sima returned merchandise purchase on account to Mamsi for P20,000. e. Made an adjusting entry to a previously recorded nominal account on Insurance acquired August 31, 2021 for P36,000. f. Withdrew furniture worth P12,000 for her plan to replace it. From the transactions given, what is the total of the nominal accounts in the credit side? P206,000 P152,000 P54,000 PO