Create the General Journal for double entry accounting.

	George Bell, a fitness enthusiast, started an exercise center called Body Firm in April 2015. The following transactions occurred in the month of April:
Date	Event
16-Apr	Bell deposited $100,000 in a bank account for the purpose of starting up Body Firm.
17-Apr	Bell bought equipment for $28,000 in cash and land for $64,000 in cash.
17-Apr	Bell bought the building on top of the land for $96,000. He made a downpayment of $30,000 and signed a mortgage note for the remainder.
17-Apr	Bell bought additional equipment on account for $3,550.
29-Apr	Bell celebrated the grand opening of Body Firm. Bell incurred (but did not yet pay) $708 in advertising expenses.
30-Apr	20 guests signed up at the gym for a total sales of $1,152. All guests paid in cash.
30-Apr	Bell paid wages for the period April 17 through April 30, $833.
30-Apr	Bell received and paid electric bill, $129.
30-Apr	Bell received and paid a repair bill for an exercise machine, $96.
30-Apr	Bell withdrew $600 for personal use from the company's bank account.