3.Herb Tyler decided to open a fitness centre. Journalize the following transactions, using the journal below. Provide explanations for each transaction. Sept.2 Herb invested S20 000 cash in the business. 2 Exercise equipment costing SS 000 was purchased from Buy-Cep Wholesalers Ltd. A cash payment of 2000 was made (Cheque No. 62) and the balance is to be paid in 30 days. 8 Fees earned amounted to S600 cash. 9 Bought office supplies (S360) from Office Outfitters on account (terms net 30 days). 25 Paid the monthly utility bill with Cheque No. 63 for $175. 30 Herb used the business's bank account to pay the rent on his penthouse apartment (Cheque No. 64 for $1 400) GENERAL JOURNAL DATE PARTICULARS PR DEBIT CREDIT