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Exercise 2 - The June transactions of Dave Mac for Speedy Delivery Service are given below. Use the following Chart of Accounts. Current Assets Equity 101 - Cash 501 - Mac, Capital 102 - Accounts Receivable 502 - Mac, Drawings 103 - Office Supplies Revenue Plant and Equipment 601 - Delivery Fees Earned 201 - Office Equipment Expenses 202 - Delivery Van 701 - Rent Expense Current Liability 702 - Wages Expense 301 - Accounts Payable 703 - Utilities Expense01 - Mac invested P300,000 cash to open a delivery service for the OFWs. 03 - Purchased a delivery van for P300,000 from Hi-Ace, 50% down, balance on credit. 05 - Purchased office supplies for P3,750 cash. 10 - Purchased P27,500 equipment using his own credit card, but the firm will pay for this. 12 - Received P25,000 cash as fees for services provided to overseas contract workers. 15 - Paid cash to settle P5,500 of the amount payable from the June 10 purchase. 16 - Hired two workers for a monthly wage of P10,000 each worker. 20 - Billed two customers P17,000 for services provided: Jane - P10,000 and Mike - P7,000 22 - Paid P15,000 cash for the monthly rent. 23 - Collected from Mike. 25 -Mac withdrew P1,000 cash from personal use. REQUIRED: A) Identify the source documents supporting the above transactions as to whether a (an) service invoice, official receipt, voucher of the business, invoice of supplier. B) Analyze the above transactions by preparing journal entries