How do you make T-accounts? Cash 500,000 1 Cash 500,000 Owner's Capital 500,000 Cash 500,000 2 PPE 25,125 Accounts Payable 25,125 Cash 500,000 12,000 3 Accounts Payable Cash 12,000 12,000 Cash 4 Cash Owner's Capital 10,000 10,000 500,000 12,000 10,000 Cash 5 Cash 19,000 Service Revenue 19,000 500,000 12,000 10,000 19,000 529,000 12,000 ₱517,000