10. Sept 15 The concessions stand reported sales of merchandise for $3,550 for the first half of the month. The concessions that were sold had an original cost of $1,980. All of these transactions were billed directly to each member's account. 11. Sept 15 For the first half of September, provided 21 hours of massage therapy at a rate of $70/hour. Billed the individual members' accounts for services provided. 12. Sept 16 Received $2,700 for services previously billed to customer's accounts. 13. Sept 16 Paid wages and salaries of $3,690 to Fitness Center employees. 14. Sept 17 The owners of the company invested an additional $23,000 into the Fitness Center in exchange for common stock. 3