Can you make the journal entries for the transactions below:

Dec. 1 - Sold merchandise to Argem Day Care Center for P20,000 and received a 3-month, 12% note.

2 - Purchased merchandise from Stephen Trading amounting to P25,000 on terms P10,000 down payment and the balance 2/10,n/30. FOB Shipping Point,
Collect, P800.

3 - Rendered landscaping services to Guadalupe's Garden, P30,000. Terms: 50% down payment balance on the account.

4 - Sold merchandise to Emmanuel Merchandising amounting to P70,000. Terms: P20,000 down payment and the balance 2/10,1/15,n/30. FOB Destination Point, Prepaid, P1,200.

5 - Issued a debit memorandum to Stephen Trading for P500 the worth of defective goods.

6 - Joseph made an additional investment in the form of merchandise for P20,000.

7 - Issued a credit memorandum to Emmanuel Merchandising amounting to P1,000 for goods sold not in accordance to specifications.

8 - Sold merchandise to Rafael Novelty Shop P50,000, C.O.D.

9 - Made partial payment amounting to P5,000 to Stephen Trading.

10 - Purchased additional store supplies worth P5,000 and office supplies amounting to P10,000 from Gabriel Supermart. Terms: P5,000 down payment and the balance 2/10, n/30.

12 - Paid account with Stephen Trading in full.

15 - Joseph withdrew in anticipation of future profits merchandise which was originally purchased for P8,000 but is being sold for P12,000.

17 - Returned P500 worth of store supplies to Gabriel Supermart.

19 - Collected in full the receivable from Emmanuel Merchandising.

20 - Paid account with Gabriel Supermart in full.

26 - Rafael Novelty Shop returned P1,000 worth of defective merchandise.

28 - Rendered landscaping services to Shalom House of Prayer P50,000 on the account.

31 - Collected in full the receivable from Guadalupe's Garden.

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Account No. 101 102 103 104 104-A 105 106 107 108 109 201 202 202-A 203 203-A 204 204-A 301 302 303 304 305 310 CHART OF ACCOUNTS Account Title ASSETS Cash in Bank Petty Cash Fund Financial Assets at Fair Value Through Profit or Loss Accounts Receivable Allowance for Doubtful Accounts Notes Receivable Interest Receivable Merchandise Inventory Office Supplies on Hand Store Supplies on Hand Land Buildings Accumulated Depreciation- Building Equipment Accumulated Depreciation- Equipment Furniture and Fixture Accumulated Depreciation - Furniture LIABILITIES Accounts Payable Notes Payable Withholding Taxes Payable Utilities Payable Interest Payable Mortgage Payable Account No. 401 401-A 501 502 502-A 502-B 503 601 601-A 601-B 602 610 611 612 613 614 615 616 617 618 619 620 630 Account Title OWNER'S EQUITY Joseph de Jesus, Capital Joseph de Jesus, Drawing REVENUES Service Income Sales Sales Discounts Sales Returns and Allowances Interest Income EXPENSES Purchases Purchases Discounts Purchases Returns and Allowances Freight in Freight out Salaries and Wages Expense Depreciation Expense Utilities Expense Insurance Expense Office Supplies Expense Store Supplies Expense Repairs and Maintenance Expense SSS, Philhealth, and Pag-ibig Expense Doubtful Accounts Expense Miscellaneous Expense Interest Expense Account No. 101 102 103 104 104-A 105 106 107 108 109 201 202 202-A 203 203-A 204 204-A 301 302 303 304 305 310 CHART OF ACCOUNTS Account Title ASSETS Cash in Bank Petty Cash Fund Financial Assets at Fair Value Through Profit or Loss Accounts Receivable Allowance for Doubtful Accounts Notes Receivable Interest Receivable Merchandise Inventory Office Supplies on Hand Store Supplies on Hand Land Buildings Accumulated Depreciation- Building Equipment Accumulated Depreciation- Equipment Furniture and Fixture Accumulated Depreciation - Furniture LIABILITIES Accounts Payable Notes Payable Withholding Taxes Payable Utilities Payable Interest Payable Mortgage Payable Account No. 401 401-A 501 502 502-A 502-B 503 601 601-A 601-B 602 610 611 612 613 614 615 616 617 618 619 620 630 Account Title OWNER'S EQUITY Joseph de Jesus, Capital Joseph de Jesus, Drawing REVENUES Service Income Sales Sales Discounts Sales Returns and Allowances Interest Income EXPENSES Purchases Purchases Discounts Purchases Returns and Allowances Freight in Freight out Salaries and Wages Expense Depreciation Expense Utilities Expense Insurance Expense Office Supplies Expense Store Supplies Expense Repairs and Maintenance Expense SSS, Philhealth, and Pag-ibig Expense Doubtful Accounts Expense Miscellaneous Expense Interest Expense