- Feb. 2: Mr. Delos Santos transferred P130,000 from his personal account to the business account. In addition, he also invested in the following: printers, P20,000; laminator, P8,000; cabinet rack, P5,000; and papers and ink, P14,000.
- Feb. 8: Mr. Delos Santos purchased a ream cutter and a binding machine from \( A B C \) Electronics for P5,000 and P10,000, respectively. Mr. Delos Santos paid 50\% down payment, and the balance was on account.
- Feb. 10: Printing services rendered totaled \( P 145,000 \), of which \( 30 \% \) was on account.
- Feb. 12: Mr. Delos Santos paid various operating expenses during the month: water and electricity, P23,000; telephone, P6,000; and repairs, P3,500.
- Feb. 18: Printing services rendered totaled P160,000, of which \( 20 \% \) was on account, evidenced by a note.
- Feb. 20: Mr. Delos Santos received advances worth P80,000 from Mamad Photography for services to be rendered next month.
- Feb. 22: Mr. Delos Santos collected \( 80 \% \) of the outstanding balance from the February 10 transaction.
- Feb. 26: Mr. Delos Santos purchased papers and inks worth P22,000 from IBITS Company. He paid P12,000 in cash, and the balance was on account.
- Feb. 27: Mr. Delos Santos paid half of the outstanding obligations to \( A B C \) Electronics.
- Feb. 28: Mr. Delos Santos paid the wages of two staff, worth P10,000 each.
ou are a bookkeeper of the Delos Santos Printing Center. You are then tasked with listing down the accounts used in the transactions during the month.
\begin{tabular}{|c|c|c|c|c|}
\hline Assets & Liabilities & \begin{tabular}{c}
Owner's \\
Equity
\end{tabular} & Revenues & Expenses \\
\hline & & & & \\
\hline & & & & \\
\hline
\end{tabular}
