18. Sept 22 Sold thirty-four shirts to individual customers for $38 each. Collected 25% in cash, the balance is owed to the Fitness Center on account. 19. Sept 23 Received a utility bill that totaled $483 for the month. It is due October 12. 20. Sept 24 Sold a gift certificate for $150. The gift certificate is valid for one year and is redeemable for a 60 minute massage. 21. Sept 25 Paid the total amounts due to Aggie Shirt Company for the Sept. 4 transaction and Aggie Office Supplies for the Sept. 14 transaction 22. Sept 26 Cash sales of shirts: 40 shirts sold at $40 each. 23. Sept 27 The Fitness Center paid a dividend of $7,500 to its shareholders. 24. Sept 28 Purchased additional equipment for $19,000; paid $9,000 in cash and signed a two year, 3% note for the balance