Provide the general ledger

An Excel spreadsheet is provided for you with the following tabs: GJ (for General Journal) GL (for General Ledger) - with opening balances on October 1, 2021 WS (for 10-column worksheet) SPL (for Statement of Profit or Loss) SOE (for Statement of Owner's Equity) SFP (for Statement of Financial Position) NOTES (for Notes to Financial Statements) PCTB (for Post-Closing Trial Balance) INSTRUCTIONS: (1) Analyze the transactions for October and record each transaction in the general journal. [GJ] Use general journal page 25. Date | Transactions Oct 1 Issued Check 601 for P44,000 to pay Properties Management, Inc., the monthly rent. 2 Signed a three-month radio advertising contract with Cable Station for P51,000, issued Check 602 to pay the full amount. 3 Received P20,678 from Erin Quinn, a credit customer, as full payment of her account amounting to P21,100. The difference is treated as Sales Discount. Issued Check 603 for P76,734 to A Fashion Statement, a creditor, as full payment for an account amounting to P78,300. The difference is treated as Purchases Discount. Sold goods on account to Alex Wilder for P30,000, on terms 2/10, 1/15, n/30. Trade 5 discounts of 20% and 10% were given to Alex Wilder. Freight of P500 is on terms FOB DP, Collect. 6 Issued Check 604 for P10,500 to ABC Supply for various store supplies. 8 Received P17,000 from Miguel Diaz, a credit customer, as full payment of his account. 9 Received a cash refund for returning defective supplies worth P1,500 to ABC Supply. 10 Issued a credit memo to Alex Wilder amounting to P6,000 for defective goods. 13 Sold goods on account to Jane Hopper for P20,500 on terms 2/10, n/30. Freight of P1,000 is on terms FOB SP, Collect. 14 Purchased goods on account from Unique Styles for P48,200 on terms 2/15, n/30. Freight of P1,000 is on terms FOB SP, Prepaid. Cash sales for the period October 1-15, P318,000. 15 Note: Cash sales should be summarized daily. For simplicity purposes, cash sales for this group case analysis is summarized bi-monthly. Purchased goods from A Fashion Statement for P70,000 on terms 20% down payment, 6 balance 2/10, n/30, issued Check 605 for the down payment. Freight of P2,000 is on terms FOB DP, Collect. Issued Check 606 for the freight. Cady Heron withdrew the following for personal use: P20,000 cash, issued Check 607; 17 supplies costing P2,000; and merchandise costing P10,000 but is priced to sell at P15,000. 18 Received a credit memo amounting to P7,000 from Unique Styles as a price reduction for goods delivered with wrong specifications. Date | Transactions 19 Received P5,000 from Jane Hopper as partial payment of her account. 20 Collected the account of Alex Wilder in full. 21 Issued Check 608 for P15,000 to Unique Styles as partial payment. 22 Borrowed money from Prime Bank for P200,000, giving a 6% 90-day note. 23 Collected the account of Jane Hopper in full. 25 Issued Check 609 for P10,000 to A+ Janitors for October janitorial services. 27 Issued Check 610 to A Fashion Statement representing full settlement of account. 28 Issued Check 611 for P50,000 to Classy Threads representing partial settlement of account. 29 Issued Check 612 to Unique Styles representing full settlement of account. 30 Issued Check 613 for P48,000 to pay the two store assistants and one store manager. 31 Cash sales for the period October 16-31, P160,400. (2) Post accounts from the general journal to the general ledger accounts [GL]. (3) Check the accuracy of the general ledger by preparing a Trial Balance in the first two columns of a 10-column worksheet [WS]. Make sure that the total debits and the total credits are equal. (4) Complete the adjustments section of the worksheet [WS]. Use the following information. (a) On October 31, the firm received its utilities bill for the month of October