Make an chart of account using the given journal entries below. It is a periodic inventory system.

Periodic Date Account Title 1Jun Cash in Bank Fonti, Capital Initial investment 2Jun Prepaid Rent Cash in Bank Paid rent for six months (June to November 2020) Ofce Supplies Cash on Hand Bought office supplies on cash Purchases Accounts Payable Purchased merchandise from Ado House FBO destination 7Jun Accounts Payable Purchase Returns and Allowances Returned defective merchandise to Ado House 11Jun Cash on Hand Office Supplies Returned ofce supplies 12Jun Accounts Payable Purchased Discount Cash in Bank Paid Ado House in full with check Cash on Hand Sales Sold merchandise on cash 14-Jun Cash in Bank Cash on Hand Deposited cash collectionfrom June transaction Accounts Receivable Freight Out Sales Cash on Hand Credit sales to Sosing Co. to FOB destination 15Jun Sales Returns and Allowances Accounts Receivable Receipt defective merchandise from Sosing Co. 16Jun Salaries Expense SSS, Philhealth, and Pagibig Payable Cash on Hand Paid empoyees salaries 24Jun Cash on Hand Sales Discount Sales Sold merchandise to Rosa Apparel net of 3% discount Accounts Receivable Cash on Hand Sold to Rosa Apparel FOB shipping point prepaid Purchases Notes Payable Purchased merchandise to Myra Inc. issuing a 2% 30 days note 26-Jun Notes Payable Purchase Returns and Allowances Returned defective merchandise to Myra Inc. Utilities Expense Cash on Hand Paid utilities 30Jun Salaries Expense Cash on Hand Paid employees salaries PR DR 50,000.00 250,000.00 21,000.00 5,300.00 50,000.00 800 200 49,200.00 15,000.00 15,000.00 35,000.00 2,500.00 1,000.00 8,950.00 15,000.00 463.92 2,050.00 50,000.00 200 3,500.00 8,500 300,000.00 21,000.00 5,300.00 50,000.00 800 200 984 48,216.00 15,000.00 15,000.00 35,000.00 2,500.00 1,000.00 950 8,000.00 15,463.92 2,050.00 50,000.00 200 3,500.00 8,500.00 Adjusting SSS, Philhealth, and Pag-ibig Expense 1, 120.00 SSS, Philhealth, and Pag-ibig Payable 1, 120.00 To recognize SSS, Philhealth, and Pag-ibig Expense Office Supplies Expense 2,900.00 Office Supplies 2,900.00 To recognize office supplies consumed Interest Expense 16.6 Accrued Interest Expense 16.6 To recognize interest on notes payable Rent Expense 3,500.00 Prepaid Rent 3,500.00 To recognize rent for the month