Jeans's Fitness Club provides monthly memberships as well as personal training sessions. The personal trainers earn?50% of the revenue for all personal training sessions. The Fitness Club also sells nutrition products.?Jeans's general ledger accounts indicate the following for the year. The front desk staff wages expense remains the same throughout the year.

Account Amount Account Amount Membership revenue $ 140.000 Personal trainer wages expense Personal training revenue* $79,000 Space rental Expense $ 1 1, 000 Product sales $56.000 Straight line depreciation Expense* $6, 000 Cost of product sold $ 35, 000 Rental insurance expense $3.000 Front desk staff wages EXPENSE $ 12.000