. T. Cruz invested P100,000 in a motor repair shop.

2. Purchased repair supplies for cash, P 12,500.

3. Purchased repair supplies from L. Guillen on credit, P23,000.

4. Completed work to V. Serna on credit, P13,000.

5. Completed repair work for a client and collected P15,000.

6. Paid the amount owed to L. Guillen.

7. Received P3,000 from V. Serna as partial payment of the account due from him.

8. Paid for gas and oil placed in the service car, P1,550.

9. Purchased additional repair supplies P 670 cash.

10. Completed repair work for A. Martinez on credit, P9,800.

11. Paid the salary of the shop assistant, P2,500.

12. Paid P5,000 for the shop space.

13. Withdrew P 5,000 cash for personal use.

14. Collected the account due from A. Martinez.

15. Received in full the account due from V. Serna.

Pa help ako huhu​