ons. Use the following balance sheet information from The Health and Fitness Centers month- end financial statements dated August 31, 2018 and open t-accounts for each balance sheet line item. Then use the enclosed TRANSACTIONS AND ADDITIONAL INFORMATION to complete the General Journal, Ledger, Worksheet and Financial Statements for the second month of operations during fiscal year 2018. Use the Perpetual Inventory method as discussed in class for all sales of merchandise The Heath and Fitness Center Balance Sheet As of August 31, 2018 Assets: Cash Accounts Receivable $19,600 2,400 1,800 350 Accounts Payable Salaries Payable Interest Payable Unearned Revenue $4800 2,900 1,300 400 Supplies insuran Total Current Assets Land Building Equipment Furniture and Fixtures 28,150 80,000 420,000 54,000 27,840 Total Current Liabilities 399.400 etain Total Liab and SHE $607,500 ation Total Assets S607,500