Prepare journal entries, ledger and trial balance for the following transactions. After several years with a large accounting firm, Virgie Dal decided to establish her own accounting practice. The following transactions of Virgie Dal, CPA, were completed during October 2018. October 2018 02- Transferred P92,500 cash from a personal savings account to a checking account in the name of the business, Virgie Dal CPA. 03- Acquired office equipment on account from Gicain furniture, P36,800. 04- Acquired office supplies on account from Lorenzo Office Supply company, P17,100. 06- Performed accounting services for Cayaco Computer Company and submitted a bill of P29,200 for those services. 07- Paid for accounting and tax books for use in the practice, P19,500. 08- Paid Lorenzo Office Supply Company, P4,100. 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 Cayaco Computer Company, billed on May 6. 16- Paid telephone expense, P650. 19- Received cash in the amount of P14,600 from Ponferada Book Company for accounting services rendered for the month. 22- Acquired office supplies on account from Lorenzo Office Supply Company, P4,650 23- Withdrew P8,150 for personal use. 25- Paid salaries, P10,300. 26- Billed Bosante Exporters P31,600 for accounting services rendered. 27- Paid PICPA-Tacloban P5,500 for professional dues. 28- Paid P3,250 rent on an office-copying machine.