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

$\backslash$table$[[$Account$,$Amount,Account,Amount$],[$Membership revenue,$$144,000,$Personal trainer wages expense,?