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Problem #7 Recording Transactions in T-Accounts and Preparing a Trial Balance Loida Cardenas recently established her own business, which she called Cardenas Delivery Service. During the first month of business in October 2019, the following transactions were completed: Oct. 1 Deposited P19,500 of personal savings in an account at the Tarlac Development Bank in the name of Cardenas Delivery Service. 2 Acquired a second-hand service vehicle costing P63,000, paying P7,000 in cash, and financing the remaining P56,000 by issuing a note payable. Paid rent for the month, P2,950. UT Acquired supplies on account P8,200. 6 Paid for three months' insurance and recorded prepaid insurance in the amount of P4,500. 8 Received P13,900 cash for delivery work done for the Pascua Corporation. 10 Acquired additional supplies for cash, P2,050. 13 Paid salaries; P3,900. :16 Completed an assignment for Luisita Inc. and billed the entity P15,250. 17 Paid P2,300 of the amount owed from the Oct. 5 transaction. 19 Paid miscellaneous expenses, P1,700. 21 Withdrew cash from the business, P6,150. 22 Collected P9,500 on account from Luisita Inc.. 24 Paid salaries, P4,200. 25 Paid utilities expense, P800.. 27 Billed the Cojuangco Corp. for delivery services rendered, P13;400. Required: 1. Establish the following T-accounts: Cash; Accounts Receivable; Supplies; Prepaid Insurance; Service Vehicle; Notes Payable; Accounts Payable; Cardenas, Capital; Cardenas, Withdrawals; Delivery Revenues; Salaries Expense; Rent Expense; Utilities Expense; and Miscellaneous Expense. 2. Record the transactions directly Into the T-accounts, using the dates of the transactions to Identify each transaction. 3. Prepare a trial balance.oblem #13 Recording Transactions in T-Accounts Christine Resultay is an experienced events planner. The transactions and accounts for the business are as follows: a. Invested P100,000 in cash to start her own business. b. Paid P5,000 for one month's rent. c. Bought office furniture for P15,000 in cash. d. Received delivery of laptop computer, P54,000. Paid 50% down, balance due in 30 days. e. Performed services for P12,000 in cash f. Performed services for, P10,800 on credit. g. Acquired a fax machine for P7,500; paid P3,000 in cash, balance due in 10 days. h. Received P5,400 from clients on account. i. Paid P10,000 for salaries. J. Settled in full the P4,500 balance for the fax machine. k. Received P7,000 in cash for services performed. 1. Performed services for P12,000 on credit. m. Paid P1,350 for the monthly telephone bill. n. Paid P2,400 for the electric and water bills. o. Collected P2,000 from clients on account. p. Resultay withdrew P7,000 in cash for personal expenses. Required: 1. With the aid of T-accounts, record the transactions listed above. Use the following accounts: Cash; Accounts Receivable; Office Furniture; Office Equipment; Accounts Payable; Resultay, Capital; Resultay, Withdrawals; Consulting Revenues; Salaries Expense; Rent Expense; Utilities Expense and Miscellaneous Expense. 2. Determine the balances of the T-accounts