Prepare the Journal Entries for Birds and Flowers Nursery School

Birds & Flowers Nursery School completed the following transactions for July 2018. 2 Miss Snooky made investment of P2,000 supplies and P30,000 cash. 3 Purchased new play equipment P12,000 from Nursery Home Furniture's on credit. 5 Paid P2,200 for the monthly rent of the space. 9 Paid the water bill P1,050 and electricity P1,630. 15 Paid salary of the nursery helper, P3,500 18 Paid P9.200 to Nursery Home Furniture's as partial settlement of the account. 21 Withdrew P5,000 for personal use. 25 Received P3,500 from various customers for rendered service. 29 Billed Mr. Reyes for tutoring service P6,000. Use the following accounts: 112 Equipment 505 Utilities Expense 502 Salaries Expense 301 S. Castillo, Capital 503 Rent Expense 105 Supplies 303 S. Castillo, Drawings 201 Accounts Payable 103 Accounts Receivable 402 Service Income 101 Cash ADJUSTMENTS: a. Bought furniture on account P2,000. b. Supplies on hand P1,500 c. Collected half of the account from customer, d. Owner withdrew additional P500