1. The adjusted account balances of Fitness Centre at July 31 are as follows: Accounts Account Balances Accounts Cash $ 11,000 Service Revenue Accounts Receivable 25,000 Interest Revenue Supplies 4,000 Depreciation Expense Prepaid Insurance 8,000 Insurance Expense Buildings 300,000 Salary Expense Accumulated Depreciation- Supplies Expense Buildings 120,000 Utilities Expense Accounts Payable 19,000 P. Jorgenson, Capital 195,000 P. Jorgenson, Drawings 15,000 Account Bal $105,000 8,000 27,000 6,000 30,000 9,000 12,000 Instructions Prepare the end of the period closing entries for the Fitness Centre