AaBbCcDd An BbceDJE. AaBb Dde AaBbceDd Abbaba Subtitle Heading 1 Heading 2 Normal Instructions Record the appropriate journal entries for each of the TRANSACTIONS below. Assume that this is the Fitness Center's first month of operations, so the beginning balance in all accounts is zero. TRANSACTIONS Feb 1 Purchased office supplies for $325 on an open account payable from Kelli's Office Supplies The Fitness Center has 30 days to pay for the supplies Feb 1 Purchased a 4-month advertising campaign to be broadcast on local radio stations during the months of Feb, through May Paid $2,200 in advance for this ad campaign. Feb 1 Sold 120, twelve-month memberships to the Fitness Center for $415 each. All membership dues were collected in cash. Feb 5 Purchased on account a total of 160 shirts with an embroidered Fitness Center logo from C & C Creations at a price of $11 per shirt. These shirts are available for resale to customers. Feb 6. Purchased concessions for $2,550 on account from Advocare Distributing, Inc. These concessions consist of energy drinks, nutritional supplements, etc., and are available for resale to customers Feb 7 Provided 45 hours of personal training services to members. Fees are charged at a rate of $38 an hour. The total amount was billed to individual member's accounts. Feb 9 transaction Paid the total amounts due to Kelli's Office Supplies for the Feb 1 and C&C Creations for the Feb. 5 transaction Feb 10 Sold thirty five shirts to a corporate member, Allen & Associates for $32 each. Collected $800 in cash and the balance is owed to the Fitness Center on account. Feb 11 Purchased Valentine's Day flowers for the reception desk for $80 cash (charged to Miscellaneous Expense) Review 1 Question 1 Self-Study Journal Entries Review View AaBbCcDd AnbCD AalbCode AaBbceDdE | Subtitle Non No Spacing Feb 15 The concessions stand reported the following sales for the first half of the month. All sales were billed to the members' account. $ Sales Amount $ Cost of Merchandise $3,840 $2,160 Feb 16 Paid wages and salaries of $3,195 to Fitness Center employees Feb 18 Received $2,200 for services previously billed to customer's accounts. Feb 19 Purchased with cash additional concessions for $850 from Advocare Distributing Feb 20 Paid $1,200 to reduce accounts payable balance. Feb 21 Received $3,250 for services previously billed to customers' accounts Feb 22 Collected the balance of what was owed on account from Allen & Associates for the Feb. 10 transaction Feb 23 Received a utility bill that totaled $419 for the month. It is due March 12 Feb 24 Sold fifty shirts to individual customers for $39 each. Collected 30% in cash, the balance is owed to the Fitness Center on account. Feb 28 Purchased additional equipment for $27,000 paid $17,000 in cash and signed a two year, 8% note for the balance Feb 28 Credit sales for concessions during the last half of February totaled $1.940. Cash sales for concessions during the last half of February totaled $680. Cost of the concessions sold during the last half of February was $1.195 Feb 28 Paid $1,100 on accounts payable