please see the attached photo. Thanks!

2. Open the following accounts in the ledger: Cash (111), P102,000; Accounts Receivable (113), P55,000; Supplies (115), P6,100; Office Equipment (141), P42,000; Accounts Payable (211), P26,000; Feliciano, Capital (311), P179,100; Feliciano, Withdrawals (312); Public Relations Revenues (411); Salaries Expense (511); Rent Expense (512); Utilities Expense (513); and Advertising Expense (514).Feliciano Communications is a public relations firm. During the month of August company completed the following transactions: Aug. 2 Paid rent for August, P6,500. 3 Received cash from customers on account, P23,000. 7 Ordered supplies, P3,800. 10 Billed customers for services rendered, P28,000. 12 Made a payment on accounts payable, P11,000. 14 Received the supplies ordered on August 7 and agreed to pay in thirty days, P3,800. 15 Paid salaries for the first half of August, P19,000. 17 Discovered some of the supplies were not as ordered and returned them for full credit, P800. 19 Received cash from a customer for services rendered, P48,000. 24 Paid the electric and water bill for August, P1,600. 25 Paid the telephone bill for August, P1,200. 26 Received a bill, to be paid in September, for advertisements placed in a national newspaper during the month of August to promise Joel Feliciano Communications, P7,000. 29 Billed a customer for services rendered, P27,000. 30 Paid salaries for the second half of August, P19,000. 31 Withdrew cash for personal use, P12,000