On August 1, 2022, Cross Fitness entered its second year of operations. Cross Fitness provides high-performance group and personal training courses that have been derived from scientific research and exercises used by professional athletes. On July 31, 2023, Jay Grey, the owner, finalized the company's records, which showed the following items. Accounts payable Accounts receivable Jay Grey, capital, July 31, 2022" Jay Grey, withdrawals a Cash Furniture Interest expense $ 11,100 59,000 81,000 54,500 7,300 14,900 3,800. Notes payable 37,000 Workout equipment 20,900 Prepaid rent 5,700 Rent expense 22,500 Personal training revenue. 5,900 Group training revenue 156,500 Supplies 4,100 Supplies expense 17,600 Utilities expense Wages expense 11,500 69,700 "Hint: The ending capital balance for one period is the beginning capital balance for the next period. There were no owner investments during the year ended July 31, 2023.