Recording transactions using I-account Stephanie Calamba is the owner of Calamba Repairs Specialist. On Dece the assets, liabilities and owners equity of the Company were: Cash, P6: Receivable, P24,000; Supplies, P5,000; Equipment, P160,000; Accounts Calamba, Capital, P215,000. The transactions during the month are as fo 1 Received P13,000 as partial payment from customer's account 2 Purchased supplies, P2,500 on account. 3 Paid P19,500 for salaries of employees. 4 Paid P12,500 of the outstanding payable. 5 Borrowed P48,000 from bank, to be repaid after 6 months. 6 Billed a customer P35,300 for services rendered. 7 Unpaid electricity for the month, P15,200. 8 Customer ABC paid P25,000 in advance for future services. 9 Returned a defective piece of equipment that was purchased and received a cash refund of P10,500. 10 Purchased an additional equipment for P18,000, giving P6,50 to pay the balance after 60 days. 11 Calamba withdrew P16,200 from the business for personal us 12 Rendered P7,300 worth of service for Customer ABC. 13 Paid PB,500 as partial payment for equipment acquired on nu Required: Record the above transaction using T-account: Cash Accounts Receivable Supplies