The agency received their electricity bill amounting to 7,500 for the month of november, 2020.

On February 14, 2020, the accountant of DOST, Reg. VII, was granted a cash advance totaling P 31,200 as shown in the Itinerary of Travel, for a 5 days travel to Davao to attend a training. His itinerary showed his claims of training fees of P8,000, per diem of P1,800 per day for 5 days, plane fare round trip of P12,000, transportation and other incidental expenses of P2,200. However, his travel was cut short by 2 days due to an emergency in the family. Upon return, he liquidated his cash advance and refunded the equivalent per diem of 2 days. Required: Record the obligation, granting of cash advance, liquidation , refund and deposit, and adjustment to the obligated amount. The agency received their electricity bill amounting to P7,500 for the month of November, 2020. Payment was made on December 22, 2020. Required: Give the journal entry/ies upon receipt and processing of the bill, payment of the billed electricity expense and remittance of withholding taxes charged totaling P134.00