Prepare the entries to record the following independent transactions with explanations.

On January 4, 2016, received 20,000 from a customer in payment for services rendered. Payment to X Supplier amounting to 4,000 for the office supplies purchased on January 3, 2016 Maria Invested 60,000 on January 18, 2016 to start a barbershop in Iligan City. On January 3, 2016 paid 10,000 rental amount for the month of January 2016. On January 15, 2016, Peter Pawn withdrew 30,000 from his business to pay for the tuition of his son. Collected 20,000 of the accounts receivable from malakas Company on January 17, 2016. Paid the salary of the secretary amounting to 15,000 on January 18, 2016 Purchased office Equipment worth 20,000 by paying 40% down payment and the balance on account. Paid 2,000 of the accounts payable on January 28, 2016. Rendered services to clients on January 18, 2016 amounting to 15,600.