The following are transactions of Spa Ghetti for the month of December 2022:

Dec 1 Ms. Ghetti invested ₱300,000 in the business.

3 Paid the rent for the month to Saucy Realty ₱20,000.
5 Received ₱15,000 check from Mrs. Swedish for spa services rendered.
8 Received ₱50,000 from Mr. Ven Toza for a Spa party held yesterday.
9 Paid attendant’s salaries for two weeks ₱4,800.
14 Bought ₱3,000 spa supplies from Carbo Nara Spa on account.
15 Ms. Ghetti withdrew ₱5,000 for personal use.
22 Rendered spa services to Mr. Stone on account, ₱2,000.
26 Paid ₱1,000 for utilities.
27 Ms. Ghetti paid Ms. Tu Walya ₱600 for laundry services.
29 Purchased spa equipment for ₱12,000 cash.

Required:
1. Journalize the transactions. (Use 2 columnar Journal. Follow the chart of accounts given below)
2. Post them on T-Accounts.
3. Prepare the Trial Balance.

Chart of Accounts
Cash Ms. Ghetti, Drawing
Accounts Receivable Service Revenue
Spa Supplies Rent Expense
Spa Equipment Salaries Expense
Accounts Payable Utilities Expense
Ms. Ghetti, Capital Laundry Expense