Selected transactions of JL Manpower Services for the month of March 2020 are listed below. Use the accounts: Cash; Accounts Receivable; Supplies; Offic Equipment; Service Vehicle; Condominium; Furnitures and Fixtures; Accounts Payable; Mortgage Payable; Lao, Capital. March 2 3 5 6 Joey Lao opened an account with Union Bank under JL Manpower Services business name in the amount of Php 900,000. Paid municipal taxes of Php 4,300 including his license to operate. Bought a Php 1,200,000 condominium for his office paying Php 500,000 down and signing a mortgage with Union Bank payable in 20 years for the balance. Paid salaries for the secretary, messenger and janitor amounting to Php 9,000, Php 7,000 and Php 5,000 respectively. 9 Bought furniture on credit Php 25,000. 11 17 Returned Php 3,000 worth of furniture bought due to wrong specifications. 12 Bought cash register Php 17,000 cash. 13 Bought Php 2,600 office supplies for cash. 14 Paid the furnitures purchased on account. 18 Bought a Php 675,000 van from Swiss Motors for use in the business paying 20% cash and the balance on account. 20 Made an additional investment of Php 800,000. 222 22 Returned damage supplies worth Php 300. 23 Withdrew Php 100,000 and supplies worth Php 800 for personal use. 25 Paid the balance to Swiss Motors. 31 Rendered manpower services on account Php 320.000.