Requirements:

1. Journalize the transactions.

2. Post the journal entries to the ledger.

3. Prepare a trial balance.

Robinson Berhay opened a plumbing service, ZamNorte Plumbing. Operations began Apr. 1, 2011, and the following transactions were completed during the month: Apr. 1 Withdrew P67,000 from a personal savings account and used it to open a new account in the name of ZamNorte Plumbing. 2 Acquired a service vehicle costing P81,000. A payment of P17,500 in cash was made and a note payable given for the P63,500 remainder. Paid rent for the month, P7,150. Acquired plumbing supplies on account P15,700. Paid for three months of advertising and recorded Prepaid Advertising in the amount of P6,000. 8 Cash in the amount of P18,350 was received for plumbing services rendered. 9 Acquired additional plumbing supplies for cash, P8,050. 11 Paid salaries, P11,600. 15 Rendered plumbing services and billed the customer, P42,200. 16 Paid P5,700 of the amount owed from the transaction of Apr. 6. 19 Paid miscellaneous expenses, P4,300. 20 Collected P21,000 from the customer on the Apr. 15 transaction. 21 Withdrew P14,500 from the business. 22 Paid salaries, P14,100. 24 Paid the first installment of the note payable, P3,850. 25 Paid telephone expense, P1,250. 27 Billed the Sindangan Company for plumbing services rendered, P14,150