Jackie's Health & Fitness Club provides private and group fitness classes. The following T accounts represent account balances in Jackie's ledger.

Using information from the following T accounts, prepare the first two columns of the worksheet below.

Cash11,00013,00084,00023,0009,00068,000Accounts Receivable21,00017,00015,0007,00012,000Office Supplies8,4009,6503,2001,950Prepaid Insurance11,0008,0002,0005,000Gym Equipment8,0006,50014,500Accounts Payable2,20013,0006,9004,3007,7009,2009,700Common Stock54,35054,350Membership Revenue34,00039,00020,0006,3251,275100,600Rent Expense8,0003,00011,000Wages Expense20,00020,000Janitorial Expense8,9002,20011,100Utilities Expense6,3004,10010,400Insurance Expense3,6002,8006,400Depreciation Expense3,3001,0004,300