Loan received Loan given Mr Zumba, Capital Service Revenue Accounts Payable Unearned Fitness Revenue Salaries Payable Cash in hand Cash at bank Accounts Receivable / Debtors Prepaid Advertising Unexpired insurance Supplies Salaries Expense Rent Expense Bad debts expense Bank Fixed Deposit Insurance expense Supplies expense Electricity expense Equipment Asset, Liability, Capital, Revenue, Expense Liability

\begin{tabular}{|l|l} \hline & Asset, Liability, Capital, Revenue, Expense \\ \hline Loan received & Liability \\ \hline Loan given & \\ \hline Mr Zumba, Capital & \\ \hline Service Revenue & \\ \hline Accounts Payable & \\ \hline Unearned Fitness Revenue & \\ \hline Salaries Payable & \\ \hline Cash in hand & \\ \hline Cash at bank & \\ \hline Accounts Receivable / Debtors & \\ \hline Prepaid Advertising & \\ \hline Unexpired insurance & \\ \hline Supplies & \\ \hline Salaries Expense & \\ \hline Rent Expense & \\ \hline Bad debts expense & \\ \hline Bank Fixed Deposit & \\ \hline Insurance expense & \\ \hline Supplies expense & \\ \hline Electricity expense & \\ \hline Equipment & \\ \hline \end{tabular}