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To create T-accounts from the given transactions, we'll categorize them into appropriate accounts. Each transaction will have two sides—debits and credits—as per double-entry accounting principles.

Let's go through the steps based on the details provided:

### Transaction Breakdown

1. **Mr. Rivera invested Php 1,000,000.00 into the business and bought equipment worth Php 2,000,000.00.**
   - **Cash (Asset)**: Debit Php 1,000,000 (savings investment)
   - **Equipment (Asset)**: Debit Php 2,000,000
   - **Owner’s Capital (Equity)**: Credit Php 1,000,000
   - **Cash (Asset)**: Credit Php 2,000,000 (used for equipment)

2. **Invested furniture and fixtures worth Php 150,000.00.**
   - **Furniture & Fixtures (Asset)**: Debit Php 150,000
   - **Owner’s Capital (Equity)**: Credit Php 150,000

3. **Rendered services worth Php 150,000.00 and received cash payments immediately.**
   - **Cash (Asset)**: Debit Php 150,000
   - **Service Revenue (Income)**: Credit Php 150,000

4. **Paid salaries of employees worth Php 40,000.00.**
   - **Salaries Expense (Expense)**: Debit Php 40,000
   - **Cash (Asset)**: Credit Php 40,000

5. **Owner withdrew Php 15,000.00 for personal use.**
   - **Drawings (Equity - Owner's Withdrawals)**: Debit Php 15,000
   - **Cash (Asset)**: Credit Php 15,000

---

### T-Accounts

Now we can create the T-accounts for each category:

1. **Cash (Asset)**
   | Debit                  | Credit                  |
   |------------------------|-------------------------|
   | Php 1,000,000 (Investment) | Php 2,000,000 (Equipment Purchase) |
   | Php 150,000 (Service)   | Php 40,000 (Salaries)   |
   |                        | Php 15,000 (Withdraw)   |

2. **Equipment (Asset)**
   | Debit                  | Credit                  |
   |------------------------|-------------------------|
   | Php 2,000,000           |                         |

3. **Furniture & Fixtures (Asset)**
   | Debit                  | Credit                  |
   |------------------------|-------------------------|
   | Php 150,000             |                         |

4. **Owner’s Capital (Equity)**
   | Debit                  | Credit                  |
   |------------------------|-------------------------|
   |                        | Php 1,000,000 (Investment) |
   |                        | Php 150,000 (Furniture)  |

5. **Service Revenue (Income)**
   | Debit                  | Credit                  |
   |------------------------|-------------------------|
   |                        | Php 150,000             |

6. **Salaries Expense (Expense)**
   | Debit                  | Credit                  |
   |------------------------|-------------------------|
   | Php 40,000              |                         |

7. **Drawings (Equity)**
   | Debit                  | Credit                  |
   |------------------------|-------------------------|
   | Php 15,000              |                         |

---

Would you like further details on any part of the T-accounts? Let me know if you'd like to dive deeper into specific transactions or concepts!

### Related Questions:
1. How do you balance the T-accounts when there are complex transactions?
2. What is the effect of owner withdrawals on the financial statements?
3. How does service revenue affect the income statement?
4. Why is equipment treated as an asset and not an expense?
5. What other accounts might be affected by salaries aside from cash and expense?

### Tip:  
Always ensure your total debits equal total credits in double-entry accounting to maintain accuracy!

Make T account for Mr. Rivera's janitorial services business transactions.

This solution involves the creation of T-accounts based on various transactions in Mr. Rivera's janitorial services business, including investment, service revenue, equipment purchase, employee salaries, and personal withdrawal. Suitable for those learning basic accounting principles.

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