Please do the required part as indicated in the attached picture below:

Problem #13 Journalizing, Posting and Preparing a Trial Balance After several years with a large accounting firm, Joannamarie Uy decided to establish her own accounting practice. The following transactions of Joannamarie Uy, CPA, were completed during May 2019: May 2 Transferred P92,500 cash from a personal savings account to a checking account, Joannamarie Uy, CPA. W Acquired office equipment on account from Liboro Furniture, P36,800. 4 Acquired office supplies on account from Palatino Office Supply, P17,100. 6 Performed accounting services for Gabayan Computers and submitted a bill of P29,200 for those services. 7 Paid for accounting and tax books for use in the practice, P19,500. 8 Paid Palatino Office Supply, P4,100 on account. 10 Acquired a condominium unit for the accounting practice, P265,000. A down payment of P38,000 was made and issued a note payable for the remaining P227,000. 12 Paid salaries, P14,200. 13 Received P9,750 from Gabayan Computers, billed on May 6. 16 Paid telephone expense, P650. 19 Received cash in the amount of P14,600 from Mallari Books for accounting services rendered for the month. 22 Acquired office supplies on account from Palatino Office Supply, P4,650. 23 Withdrew P8,150 for personal use. 25 Paid salaries, P10,300. 26 Billed Chua Exporters P31,600 for accounting services rendered. 27 Paid PICPA-Palawan P5,500 for professional dues. 28 Paid P3,250 rent on an office-copying machine. Required: 1. Prepare the journal entries for the May transactions. 2. Post the entries to the ledger accounts, using account numbers for cross-reference and using journal page number 1. The following accounts will be needed: Cash (110); Accounts Receivable (120); Office Supplies (130); Office Condominium (140); Office Equipment (150); Accounting Library (160); Notes Payable (210); Accounts Payable (220); Uy, Capital (310); Uy, Withdrawals (320); Accounting Revenues (410); Salaries Expense (510); Rent Expense (520); Telephone Expense (530) and Professional Dues Expense (540). 3. Prepare a trial balance