Exam # 2 (4 marks, 1 for each tra The adjusted account balances of the Fitness Center at July 31 are as Cr Cash $11,000 15,000 4,000 Supplies Prepaid Insurance Buildings Utley, Drawing Depreciation Expense Insurance Expense Salary Expense Supplies Utilities Expense Service Revenue 300,000 15,000 27,000 6,000 35,000 9,000 12,000 nse $108,000 19,000 195,000 120,000 Accounts Payable Utley, Capital Acc:mulated Depreciation- Buildings $442,000 $442,000 nstructions pare the end of the period closing entries for the Fitness Center