During the month of September, the Bridge City Go-Kart Company had the following business activities:

1. On September 1, paid rent on the track facility for six months at a total cost of $18,000.
2. On September 1, received $72,000 for season tickets for 12-month admission to the racetrack.
3. On September 1, booked the racetrack for a private organization that will use the track one day per month for $4,000 each time, to be paid in the following month. The organization uses the track on September 30.
4. On September 1, hired a new manager at a monthly salary of $4,200, to be paid the first Monday following the end of the month.