The Trial Balance of Bernal Laundry Services on March 31, 2014 follows: Bernal Laundry Services Trial Balance For the Month Ended March 31, 2014 21 23 Account Title 25 29 30 Cash Accounts Receivable Accounts Payable Unearned Laundry Revenue Bernal, Capital Total During June, the business engaged in the following transactions: June 1 Purchased Laundry Supplies on account, P3,000. 2 10 15 16 20 Debit P 265,000 45,000 P 285,000 P 310,000 P 310,000 Paid the following expenses: utilities, P 2,000 and rent, 10,000. % of the unearned laundry revenue had been earned. Received a P12,000 utilities bill, due next week. Withdrew P18,000 for personal use. Paid salaries, P7,000. Required: 1. Prepare the Chart of Account using the following accounts: 2. Prepare the journal entries. 3. Post all the journal entries to the ledger. 4. Prepare a trial balance of Bernal Laundry Services. Credit Performed Services for a costumer and received cash of P 50,000. Bought Laundry Equipment on account from DMX Company, P35,000. Paid salaries, P 7,000. Paid DMX Company, P12,000. Received P31,000 on account. 20,000 5,000 Cash (110); Accounts Receivable (120); Laundry Supplies (130); Equipment (140); Accounts Payable (210); Unearned Laundry Revenue (220); Bernal, Capital (310); Bernal, Withdrawal (320); Income Summary (330); Laundry Revenue (410); Salaries Expense (510); Rent Expense (520); Utilities Expense (530)