Persia Sicat is a financial planning consultant. She completed the following transactions during the month of December 31, 2022.

December 1	Sicat invested cash in the business P200,000
3	Paid December office rent, P10,000
4	Received P25,000 from a client, Paz Gamino for services rendered
7	Received P20,000 from Tereso Campillo, a client for services rendered
12	Paid cash to Shell Super Service for gasoline purchases, P600
14	Paid cash to Tulungan Manpower Services in payment for contractual secretarial services during the past two weeks, P6,000
17	Bought office supplies on account, P2,800
20	Paid telephone bills, P1,000
21	Sicat withdrew cash for personal use, P11,000
24	Donated cash to the Phil National Red Cross, P1,000
27	Received P20,000 from Teresa Medina, a client for services rendered.

28	Paid cash to Tulungan Manpower Services in payment for contractual secretarial services during the past two weeks, P6,000
28	Paid electric bill, P750
29	Made partial payment on supplies purchased on account, P1,000

Required:

1. Prepare the journal entries for the December transaction.
2. 
   
3. Set up the following ledger account and post all the journal entries: Cash; Account Receivable; Office supplies; Account payable; Sicat capital; Sicat Withdrawals; Consulting revenue; rent expense; salaries expense; utilities expense; gasoline expense; and Charitable Contribution Expense
4. 
   
5. Prepare trial Balance.