The adjusted account balances of the Fitness Center at July 31 are as follows:

The adjusted account balances of the Fitness Center at July 31 are as follows:

Accounts    Account Balances    Accounts    Account Balances
Cash    $ 16,000    Service Revenue    $105,000
Accounts Receivable    15,000    Interest Revenue    8,000
Supplies    4,000    Depreciation Expense    27,000
Prepaid Insurance    8,000    Insurance Expense    6,000
Buildings    300,000    Salaries and Wages Expense    35,000
Accumulated Depreciation—        Supplies Expense    9,000
  Buildings    120,000    Utilities Expense    12,000
Accounts Payable    19,000
Owner’s Capital    195,000
Owner’s Drawings    15,000

Instructions
Prepare the end of the period closing entries for the Fitness Center.
                                      

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