Adjusted account balances of Fitness Centre at July 31 are as follows: Accounts Account Balances Accounts Cash $ 11,000 Service Revenue Accounts Receivable 25,000 Interest Revenue Supplies 4,000 Depreciation Expense Prepaid Insurance 8,000 Insurance Expense Buildings 300.000 Salary Expense Accumulated Depreciation Supplies Expense Buildings 120,000 Utilities Expense Accounts Payable 19.000 P. Jorgenson, Capital 195.000 P. Jorgenson, Drawings 15,000 Account Bal $105,000 8,000 27.000 6,000 30,000 9,000 12,000 Instructions Prepare the end of the period closing entries for the Fitness Centre 2. The following are the adjusted account balances of Sally's Salon and Spa as at June 30, 2017 the business year end. The accounts are listed in alphabetical order, and all are in their normal balance Accounts payable S 2,340 Note receivable S 5.00 Accounts receivable 500 Prepaid insurance 621 Accumulated depreciation - computers 2,000 Rent expense 24.001 Accumulated depreciation shop equipment 6,320 S Juul Hansen capital 11,761 Cash 3.250 S. Juul Hansen, drawings 12,00 Computers 6.00 Service revenue 125,600 Depreciation expense 4.160 Shop equipment 15.01 Insurance expense 2.000 Supplies 1919 Interest expense 100 Supplies expense Note payable 14.000 Wars expense 82.840 4,561 Additional information The note payable is due January 31, 2018 During the year. Sally Juul-Hansen invested S10,000