25. Sept 30 Fees for massage therapy for the last half of September totaled $4,700. All of these transactions were billed directly to each member's account. Fees for personal training given during September amounted to $5,880. Fifty percent of these fees were collected in cash. 26. Sept 30 Credit sales for concessions during the last half of September totaled $1,680. Cash sales for concessions during the last half of September totaled $650. Cost of the concessions sold during the last half of September was $1,245