Review: Journal Entries The Health & Fitness Center Instructions Record the appropriate journal entries for each of the TRANSACTIONS Assume that this Fitness Center's first month of operations, so the beginning balance in all account is zero TRANSACTIONS Feb 1 Purchased office supplies for $325 on an open account payable from Kels The Fitness Center has 30 days to pay for the supplies count payable from Kelli's Office Supplies Feb 1 Purchased a 4-month advertising campaign to be broadcast on local radio station during the months of Feb, through May Paid $2.200 in advance for this ad campany Feb 1 Sold 120, twelve-month memberships to the Fitness Center for $415 each. All membership dues were collected in cash Feb 5 Purchased on account a total of 160 shirts with an embroidered Fitness Center logo from C & C Creations at a price of $11 per shirt These shirts are available for resale ble for resale to customers. Feb 6 Purchased concessions for $2.550 on account from Advocare Distributing, Inc. These concessions consist of energy drinks, nutritional supplements etc. and are available for resale to customers. Feb 7 Provided 45 hours of personal training services to members. Fees are charged at a rate of $38 an hour. The total amount was billed to individual member's accounts. Feb 9 Paid the total amounts due to Kelli's Office Supplies for the Feb. 1" transaction and C&C Creations for the Feb. 5th transaction. Feb 10 Sold thirty five shirts to a corporate member, Allen & Associates for $32 each. Collected $800 in cash and the balance is owed to the Fitness Center on account. Feb 11 Purchased Valentine's Day flowers for the reception desk for $80 cash (charged to Miscellaneous Expense). 3700 Actual 75000 00 lovo I feb ler sunplies