#	Date	Transaction
1	Sept 1	Sold 220, twelve-month memberships to the Fitness Center for $450 each. All membership dues were collected in cash.
2	Sept 1	Purchased office furniture for $6,480 from Aggie Furniture Company. The company paid 20% down in cash and the balance is due in 60 days.
3	Sept 1	Purchased a 3-month advertising campaign to be broadcast on local radio stations during the months of September, October and November. Paid $1,800 in advance for this ad campaign.
4	Sept 2	Paid wages due to employees on August 31
5	Sept 3	Purchased office supplies for $325 on an open account from Kellis Office
		Supplies. The Fitness Center has 30 days to pay for the supplies.
6	Sept 4	Purchased on account a total of 180 shirts with an embroidered Aggie Heath and Fitness Center logo from C&C Creations at a price of $15 per shirt. These shirts are available for resale to customers.
7	Sept 5	Paid $1,680 on accounts payable that were due on August 31.
8	Sept 7	Provided 60 hours of personal training services to members. Fees are charged at a rate of $55 an hour. The total amount was billed to individual members accounts.
9	Sept 9	Purchased concessions for $4,300 on account from Advocare Distributing, Inc. These concessions consist of energy drinks, nutritional supplements, etc., and are available for resale to customers.
10	Sept 10	Sold thirty-five shirts to a corporate member, Allen & Associates for $46 each. Collected $600 in cash and the balance is owed to the Fitness Center on account.
11	Sept 12	Paid the total amounts due to Kellis Office Supplies for the Sept. 3 transaction and C&C Creations for the Sept. 4 transaction.
12	Sept 14	Received $2,435 for services previously billed to customers accounts.
13	Sept 15	The concessions stand reported sales of merchandise for $5,900 for the first half of the month. The concessions that were sold had an original cost of $2,180. All of these transactions were billed directly to each members account.
14	Sept 15	Paid wages and salaries of $6,450 to Aggie Health and Fitness Center employees.
15	Sept 15	For the first half of September, provided 30 hours of massage therapy at a rate of $95/hour. Individual members accounts were billed for services provided.
16	Sept 18	A gift certificates totaling $95 was redeemed for massage therapy performed.
17	Sept 19	Collected the balance of what was owed on account from Allen & Associates for the Sept. 10 transaction.
18	Sept 20	Received a utility bill that totaled $425 for the month. It is due October 2.
19	Sept 21	Sold twenty-eight shirts to individual customers for $50 each. Collected 35% in cash, the balance is owed to Aggie Health and Fitness Center on account.
20	Sept 22	Made a cash sale of two gift certificates for $100 each.
21	Sept 25	The owners of the company invested an additional $10,000 into Aggie Health and Fitness Center in exchange for common stock.
22	Sept 26	Received $4,225 for services previously billed to customers accounts.
23	Sept 28	Purchased additional concessions for $2,500 from Advocare Distributing. The company paid cash for these concessions.
24	Sept 30	Purchased additional equipment for $16,000; paid $4,000 in cash and signed a two year, 4% note for the balance.
25	Sept 30	Fees for services the last half of September:
		Massage Therapy: $6,400 30% collected in cash
		Personal Training: $3,850 40% collected in cash
26	Sept 30	Concession sales for the last half of September:
		Credit sales: $1,420
		Cash sales: $825
		Cost of concessions sold: $725
27	Sept 30	Sold an additional 20 shirts for $52 each. All sales were cash sales.
28	Sept 30	Aggie Health and Fitness Center paid a dividend of $1,500 to its shareholders.

Need general Journal entry in XLS.