The following transactions need to be posted to the General Journal.

The owner, Darryl Lloyd, invested $150,000 and $30,000 of equipment in the business.

Received a $21,000 advance payment for a 3-month service contract to a corporation. This pays for the corporation's employees to have unlimited use of the gym for 3 months.

Signed a rental agreement and made a 6 month payment at the rate of $1,500 per month.

Hired five personal trainers with a $750 weekly salary. The salary is payable biweekly with the first payday being June 16th.

Purchased a 6 month full page newspaper advertisement, $9,000.

Purchased $4000 of additional Equipment and $1,200 of supplies on account.

Hired a cleaning company to clean the gym daily. The charge is $10,0000 per month. It is to be paid at the end of each month's services.

Purchases a 3-month liability insurance policy, $3,000.

Received $40,000 for services provided.

Agreed to provide onsite services to a corporate client at a rate of $2,000 per day. Received a $4,000 advance payment.

Did an onsite training session for a corporate client. Collected $2,500 for providing the service.

Agreed to provided unlimited access to employees of a corporate client for the next three months. The payment arrangement is that the client pays $3,000 per month with all payments to be made at the end of the three month period.

Received $50,000 for services provided.

Darryl Lloyd, the owner withdrew $500 for personal use.

Purchased additional supplies, $400.

Paid employees' salaries, $7,500.

Received utility bill to be paid by the end of the current month, $220.

Paid $1,200 on an outstanding accounts payable.

Received $55,000 for services provided.

Received $25,000 for doing an onsite training seminar.