Jackie's Health & Fitness Club provides private and group fitness classes. The following T accounts represent account balances in Jackie's ledger.

Using information from the following T accounts, prepare the first two columns of the worksheet below.

Cash

Debit	Credit
12,000	13,000
66,000	23,000
11,000
Double line53,000	Double line

Accounts Receivable

Debit	Credit
22,000	15,000
15,000	6,000
Double line16,000	Double line

Office Supplies

Debit	Credit
8,500	9,225
3,400
Double line2,675	Double line

Prepaid Insurance

Debit	Credit
12,000	8,500
2,000
Double line5,500	Double line

Gym Equipment

Debit	Credit
9,000
5,500
Double line14,500	Double line

Accounts Payable

Debit	Credit
1,900	11,600
6,500	4,100
7,700	9,200
Double line	Double line8,800

Common Stock

Debit	Credit
	44,625
Double line	Double line44,625

Membership Revenue

Debit	Credit
	32,000
	39,000
	22,000
	6,225
	1,425
Double line	Double line100,650

Rent Expense

Debit	Credit
7,500
4,000
Double line11,500	Double line

Wages Expense

Debit	Credit
20,000
Double line20,000	Double line

Janitorial Expense

Debit	Credit
8,400
2,100
Double line10,500	Double line

Utilities Expense

Debit	Credit
6,200
4,200
Double line10,400	Double line

Insurance Expense

Debit	Credit
3,300
2,500
Double line5,800	Double line

Depreciation Expense

Debit	Credit
3,300
900
Double line4,200	Double line

 

Unadjusted Trial Balance

Accounts	Debits	Credits
Total	Single lineDouble line	Single lineDouble line