Perform journal entry using the transactions below and Trial Balance

$001-$ Received P $100,000$ cash from owner.

$002-$ Collected cash from client P $20,000$

$003-$ Purchased salon equipment P$3,000.$

$004-$ Paid rent for a month P $10,000.$

$005-$ Received billing statement from Meralco P $2,000.$

$306-$ Fully paid Meralco bill.

$1007-$ Paid salary for the month P $8,000$