Leonila Generales won concession to rent out bicycles in the Quezon circle during summer. During the month of April 2019, Generales completed the following transactions for her bicycle rental business

2 Began business by placing P120,000 in a business checking account

3 Purchased supplies on account P1,500

4 Purchased ten bicycles for 25,000, paying 12,000 down and agreed to pay the balance in   thirty days

5 Paid 29,000 in cash for a furnished container to store the bicycles and used for the operations

6 Received 4,700 in cash for rentals during the first week of operation

8 Paid 4,000 in cash for shipping and installation cost (considered as addition to the cost of the container ) to place the container at the park entrance

9 Hired a part-time assistant to help on weekends with a monthly salary of 15,000

10 Paid a maintenance person 750 to clean the grounds

13 Received 5,000 in cash for rentals during the second week of the operation

16 Paid the assistant 500 for a weekends work.

17 Paid the supplies purchased on April 3.

18 Paid a 550 repair bill on bicycles

20 Received 5,500 in cash for rentals during the third week of operation

22 Paid assistant 500 for a weekends work

23 Billed an entity 1,100 for bicycles rentals for employees outing

25 Paid 3,000 fee for April to the Park Administration for the right to the bicycle concession

27 Received 4,100 in cash for rentals during the week

29 Paid assistant 500 for weekends work

30 Transferred 5,000 to personal checking account

3. Prepare Trial Balance