Journalize the following transactions using a 2-column journal. Open the customers' and creditors' cards. Make postings only to the Accounts Receivable and Accounts Payable ledgers, extract the balances, reconcile these with the balances in the cards. Dr. Janet Dantes opened her medical clinic in Laguna. Consultation fee is P500 per patient, surgery fee depends on the medical case and is allowed to be on account for 30 days with a 50% down payment. The following transactions took place for the first month of operation: January 3 The doctor invested P150,000 cash and P30,000 medical equipment in the clinic. Bought furniture and fixtures costing P15,000 from Furniture Canvas on account. 10 Bought and paid cash for medical supplies costing P5,000. 14 A summary of medical services rendered showed: fifteen cash patients for consultation and medical check-up. Two for minor surgery: Miles Pangilinan P15,000 and Francis Santos P25,000. Collected the 50% down payment. 15 Paid the semi-monthly salaries of the secretary and the nurse, P9,500 16 Dr. Dantes bought surgery equipment from Melrose Medical Equipment and issued a note for P200,000 17 Collected in full from Francis Santos 18 Dr. Dantes withdrew P750 medical supplies for family use. 20 Sent a bill to Lucia Tan for monthly check-up of her ten employees. Tan paid 50% only 22 Partial payment was made to Furniture Canvas in the amount of P5,000. 24 Summary of cash receipts from various patients: twenty for consultation and medical check up. 25 Paid P50,000 to Melrose Medical Equipment. 28 Dr. Dantes charged Mr. John Cojuangco for a leg surgery. He paid P15,000 in cash and promised to pay the balance within 30 days. 29 Paid for utilities, P2,000; clinic rental, P8,090 and semi- monthly salaries. 30 Medical supplies used up, P3,000. 31 Miles paid half of her account