The following are the transactions of NATO DOC for January 2017.

January

3 The doctor invested P 50,000 cash and P 30,000 eye equipment in the clinic.
5 Bought furniture and fixtures costing P 15,000 from Furniture Canvas on account.
10 Bought and paid cash for medical supplies costing P 5,000.
14 A summary of medical services rendered showed: cash patients for eye check-up, P 6,000; on
account patients for surgery done, Miles Pangilinan P 15,000 and Francis Santos P 17,500.
15 Paid the semi-monthly salaries of secretary and the nurse, P 9,500.
16 Dr. Nato bought an eye surgery equipment from Melrose Medical Equipment and issued a note
for P 200,000.
17 Collected in full from Francis Santos while Miles Pangilinan made a partial payment of P 10,000.
18 Dr. Nato withdrew P 750 medical supplies for family use.
20 Sent a bill to Lucia Tan for a monthly check-up of his employees, P 15,000.
22 Partial payment was made to Furniture Canvas in the amount of P 5,000.
24 Summary of cash receipts for eye check-up of various patients, P 12,000.
25 Paid P 50,000 to Melrose Medical Equipment.
28 Dr. Nato charged Mr. John Cojuangco for an eye surgery. He paid P 15,000 in cash and promised
to pay P 15,000 within 10 days.
29 Paid utilities, P 2,000; clinic rental, P 8,000 and semi-monthly salaries.
30 Medical supplies used up, P 3,000.

Required: Journalize the transactions.