Journalize the below entries using the perpetual inventory system.

Apri Purchased merchandise on account Ap 4 Issued Check No. 2204 for $14,000.00 to HeartFit Enterprises in payment of its invoice of March 28 from Alexus Fitness Connection, $13,865.00. Terms are n/30 4 Reccived a check for $6,174.00 from 1 Sold merchandise on account, Invoice No. 301, to Miami Health Club for the net amount of $5,301.60. The Cost of Goods Sold is $3,864.00 The Sun Set Recreation Center in payment of our invoice of March 8 5 Sold merchandise on account, Invoice Credit terms for all sales on account are 2/10, n/30. Credit sales are recorded net of the 2% discount assuming customers will take the discount. Fit & Fashionable uses a perpetual inventory system and therefore records the cost of goods sold as well as the sale Issued Check No. 2201 for S14,268.80 to Alexus Fitness Connection payment of its invoice of March 6 Received a check for $14,406.00 from Body Excellence Fitness Club in payment of our invoice of March 27 for $14,700.00, less discount. No. 303, to Westwood Boxing Gym for the net amount of $27,306.48. The Cost of Goods Sold is $19,903.68 5 Purchased merchandise on account from Sports Magic Warehouse, S49,519.75. Terms are n/30 6 Cash sales for Apr-6 were 1 S26,600.00. The Cost of Goods Sold is $18,024.00 in Reminder: Recordthe following separate deposits in the checkbook register: the S26,600.00 of cash sales and the total of the checks received as payments on account this week. 2 2 Issued Check No. 2202 for $5,700.00 8 Received a check for $8,232.00 from to Harvey Insurance Company as a prepaymen of insurance for a 12 month policy Westwood Boxing Gym in payment of our invoice of March 29 for $8,400.00 less discount. 3 Issued Check No. 2203 for $46,480.00 to Fizzy-Cal Network in payment of its invoice of March 7 (no discount). 8 Purchased merchandise on account from Fi & Fab Health Products, S5,230.00, terms 2/10, n/30. Record this purchase net of the discount. 3 Sold merchandise on account, Invoice No. 302, to All Access Fitness Center for the net amount of $9,364.29. The Cost of Goods Sold is $6,825.00 8 Sold merchandise on account, Invoice No. 304, to The Sun Set Recreation Center for the net amount of S21,756.88. The Cost of Goods Sold is S15,858.00 3 Received a check from Cory's Gym in the Grove for $12,348.00 in payment of our invoice of March 27 1 April 8 Received a check for S10,976.00 from Apri 15 Received a check for $27,306.48 from Pine Bay Fitness Club in payment of our invoice of March 30. Westwood Boxing Gym in payment of Invoice No. 303 9 Purchased the following on account 16 Purchased the following items on from Fizzy-Cal Network: display (charge to Store Supplies), $1,800.00 merchandise, $9,600.00. Total S11,400.00. Terms are n/30 account from Alexus Fitness Connection inventory, $9,180.00 miscellaneous selling expense (display cases), S675.00 store supplies (promotion pack), $250.00. Total: $10,105.00. Terms are n/30 9 Issued Credit Memorandum No. 107 to The Sun Set Recrcation Center for merchandise returned onInvoiceNo 304 of April 8 for the discounted price of $823.20. The Cost of Goods Sold is S600.00 16 Sold merchandise on account, Invoice No. 306, to Miami Health Club for the net amount of $5,649.80. The Cost of Goods Sold is $4,115.20 10 Issued Check No. 2205 for S175.00 to Marty Chavez for customer entertain ment (charge to Miscellancous Selling Expense). 17 Issued Check No. 2207 for $4,200.00 to Marty Chavez for personal usc. Issued Check No. 2208 for $441.00 to U.S. Health &Fitness Magazine for an advertisement. 17 10 Sold merchandise on account, Invoice No. 305, to Rockdale Gym for the net amount of S13,373.86. The Cost of Goods Sold is $9,412.00 17 Purchased merchandisc on account from Sports Magic Warehouse, $16,900.00. Terms arc n/30 11 Received Credit Memorandum No. 432 from Fit & Fab Health Products for merchandise returned, $875.00. Record this return nct of the discount, $857.50 11 Received a check for $300.00 from SupplyMax for return of store supplics that were originally purchased for cash. Reccived a check for S5,301.60 from Miami Health Club in payment of 18 Issued Check No. 2209 for $4,267.90 to Fit & Fab Hcalth Products in payment of its invoice of April 6 less the return of April 11 and the discount. Issued Check No. 2210 for $53,200.00 to Museles Rx Distributors in payment of its invoice of March 21 Issued Check No. 2211 for $185.00 to Sunshine Gazette for an advertisement in the April 15 edition. 18 18 Invoice No. 301 12 Received a check for S9,364.29 from Reccived a check for $20,933.68 from The Sun Set Recreation Center in payment of Invoice No. 304 less the return of April 9 and the discount. Issued Credit Memorandum No. 108 to Miami Health Club for merchandise returned on our April 16 invoice for the discounted price of $416.50. The Cost of Goods Sold is $304.00 18 All Access Fitness Center in payment of Invoice No. 302. 13 Issued Check No. 2206 for $13,000.00 to Payroll for biweekly salaries: sales salaries, $8,000.00; office salaries, $5,000.00 19 13 Cash sales for Apri 8-13 were S36,120.00. The Cost of Goods Sold is S24,910.80 19 Received a check for $13,373.86 from Reminder: Record the following separate deposits in the checkbook register: the 836,120.00 of cash sales and the total of the checks received as payments on account this week. Rockdale Gym in payment of Invoice No. 305 30 Received a check for $3,060.00 from 25 Received Credit Memorandum No. 114 from HeartFi Enterprises for merchandise returned, $400.00. There was no discount. Blue Water Enterprises in payment of a $3,000.00 note receivable plus $60.00 interest earned. 30 Cash sales for April 22-30 were 25 Sold merchandise on account, Invoice $28,280.00. The Cost of Goods Sold is $19,099.20 Reminder: Record the following separate deposits in the checkbook register: the $28,280.00 of cash sales and the total of the checks received as payments on account this week. No. 308, to Cory's Gym in the Grove for the net amount of $5,186.36. The Cost of Goods Sold is $3,780.00. GENERAL LEDGER Income Statement Accounts Balance Sheet Accounts REVENUE ASSETS 4100 Sales 1110 Cash COSTS AND EXPENSES Notes Receivable 5100 Cost of Goods Sold 1112 Accounts Receivable 113 Interest Receivable 14 Inventory 1115 Estimated Returns Inventory 1116 Office Supplies 1117 Store Supplies 1118 Prepaid Insurance 5200 Sales Salaries Expense 5210 Advertising Expense 5220 Store Supplies Expense 5290 Miscellancous Selling Expense Plant Assets 300 Office Salaries Expense 5320 Depreciation Expense -Equipment 5330 Insurance Expense 5340 Office Supplics Expense 350 Depreciation Expensc-Building 5390 Miscellaneous Administrative 1120 Land 1122 Building 1123 Accumulated Depreciation Building 1124 Equipment 1125 Accumulated Depreciation Expensc Equipment OTHER REVENUE LIABILITIES 6100 Interest Revenue OTHER EXPENSE 2100 Accounts Payablc 2110 Salaries Payable 2120 Customer Refunds Payable 7100 Interest Expensc ong-Term Liahilit 2150 Notes Payable OWNER'S EQUITY 100 Marty Chavez, Capital 110 Marty Chavez, Drawing 3120 Income Summary ACCOUNTS RECEIVABLE LEDGER ACCOUNTS PAYABLE LEDGER All Access Fitness Center Body Excellence Fitness Club Cory's Gym in the Grove Miami Health Club Pine Bay Fitness Club Rockdale Gym The Sun Set Recreation Center Westwood Boxing Gynm Alexus Fitness Connection Fit & Fab Health Products Fizzy-Cal Network HeartFit Enterprises Muscles R. Distributors Sports Magic Warehouse Apri Purchased merchandise on account Ap 4 Issued Check No. 2204 for $14,000.00 to HeartFit Enterprises in payment of its invoice of March 28 from Alexus Fitness Connection, $13,865.00. Terms are n/30 4 Reccived a check for $6,174.00 from 1 Sold merchandise on account, Invoice No. 301, to Miami Health Club for the net amount of $5,301.60. The Cost of Goods Sold is $3,864.00 The Sun Set Recreation Center in payment of our invoice of March 8 5 Sold merchandise on account, Invoice Credit terms for all sales on account are 2/10, n/30. Credit sales are recorded net of the 2% discount assuming customers will take the discount. Fit & Fashionable uses a perpetual inventory system and therefore records the cost of goods sold as well as the sale Issued Check No. 2201 for S14,268.80 to Alexus Fitness Connection payment of its invoice of March 6 Received a check for $14,406.00 from Body Excellence Fitness Club in payment of our invoice of March 27 for $14,700.00, less discount. No. 303, to Westwood Boxing Gym for the net amount of $27,306.48. The Cost of Goods Sold is $19,903.68 5 Purchased merchandise on account from Sports Magic Warehouse, S49,519.75. Terms are n/30 6 Cash sales for Apr-6 were 1 S26,600.00. The Cost of Goods Sold is $18,024.00 in Reminder: Recordthe following separate deposits in the checkbook register: the S26,600.00 of cash sales and the total of the checks received as payments on account this week. 2 2 Issued Check No. 2202 for $5,700.00 8 Received a check for $8,232.00 from to Harvey Insurance Company as a prepaymen of insurance for a 12 month policy Westwood Boxing Gym in payment of our invoice of March 29 for $8,400.00 less discount. 3 Issued Check No. 2203 for $46,480.00 to Fizzy-Cal Network in payment of its invoice of March 7 (no discount). 8 Purchased merchandise on account from Fi & Fab Health Products, S5,230.00, terms 2/10, n/30. Record this purchase net of the discount. 3 Sold merchandise on account, Invoice No. 302, to All Access Fitness Center for the net amount of $9,364.29. The Cost of Goods Sold is $6,825.00 8 Sold merchandise on account, Invoice No. 304, to The Sun Set Recreation Center for the net amount of S21,756.88. The Cost of Goods Sold is S15,858.00 3 Received a check from Cory's Gym in the Grove for $12,348.00 in payment of our invoice of March 27 1 April 8 Received a check for S10,976.00 from Apri 15 Received a check for $27,306.48 from Pine Bay Fitness Club in payment of our invoice of March 30. Westwood Boxing Gym in payment of Invoice No. 303 9 Purchased the following on account 16 Purchased the following items on from Fizzy-Cal Network: display (charge to Store Supplies), $1,800.00 merchandise, $9,600.00. Total S11,400.00. Terms are n/30 account from Alexus Fitness Connection inventory, $9,180.00 miscellaneous selling expense (display cases), S675.00 store supplies (promotion pack), $250.00. Total: $10,105.00. Terms are n/30 9 Issued Credit Memorandum No. 107 to The Sun Set Recrcation Center for merchandise returned onInvoiceNo 304 of April 8 for the discounted price of $823.20. The Cost of Goods Sold is S600.00 16 Sold merchandise on account, Invoice No. 306, to Miami Health Club for the net amount of $5,649.80. The Cost of Goods Sold is $4,115.20 10 Issued Check No. 2205 for S175.00 to Marty Chavez for customer entertain ment (charge to Miscellancous Selling Expense). 17 Issued Check No. 2207 for $4,200.00 to Marty Chavez for personal usc. Issued Check No. 2208 for $441.00 to U.S. Health &Fitness Magazine for an advertisement. 17 10 Sold merchandise on account, Invoice No. 305, to Rockdale Gym for the net amount of S13,373.86. The Cost of Goods Sold is $9,412.00 17 Purchased merchandisc on account from Sports Magic Warehouse, $16,900.00. Terms arc n/30 11 Received Credit Memorandum No. 432 from Fit & Fab Health Products for merchandise returned, $875.00. Record this return nct of the discount, $857.50 11 Received a check for $300.00 from SupplyMax for return of store supplics that were originally purchased for cash. Reccived a check for S5,301.60 from Miami Health Club in payment of 18 Issued Check No. 2209 for $4,267.90 to Fit & Fab Hcalth Products in payment of its invoice of April 6 less the return of April 11 and the discount. Issued Check No. 2210 for $53,200.00 to Museles Rx Distributors in payment of its invoice of March 21 Issued Check No. 2211 for $185.00 to Sunshine Gazette for an advertisement in the April 15 edition. 18 18 Invoice No. 301 12 Received a check for S9,364.29 from Reccived a check for $20,933.68 from The Sun Set Recreation Center in payment of Invoice No. 304 less the return of April 9 and the discount. Issued Credit Memorandum No. 108 to Miami Health Club for merchandise returned on our April 16 invoice for the discounted price of $416.50. The Cost of Goods Sold is $304.00 18 All Access Fitness Center in payment of Invoice No. 302. 13 Issued Check No. 2206 for $13,000.00 to Payroll for biweekly salaries: sales salaries, $8,000.00; office salaries, $5,000.00 19 13 Cash sales for Apri 8-13 were S36,120.00. The Cost of Goods Sold is S24,910.80 19 Received a check for $13,373.86 from Reminder: Record the following separate deposits in the checkbook register: the 836,120.00 of cash sales and the total of the checks received as payments on account this week. Rockdale Gym in payment of Invoice No. 305 30 Received a check for $3,060.00 from 25 Received Credit Memorandum No. 114 from HeartFi Enterprises for merchandise returned, $400.00. There was no discount. Blue Water Enterprises in payment of a $3,000.00 note receivable plus $60.00 interest earned. 30 Cash sales for April 22-30 were 25 Sold merchandise on account, Invoice $28,280.00. The Cost of Goods Sold is $19,099.20 Reminder: Record the following separate deposits in the checkbook register: the $28,280.00 of cash sales and the total of the checks received as payments on account this week. No. 308, to Cory's Gym in the Grove for the net amount of $5,186.36. The Cost of Goods Sold is $3,780.00. GENERAL LEDGER Income Statement Accounts Balance Sheet Accounts REVENUE ASSETS 4100 Sales 1110 Cash COSTS AND EXPENSES Notes Receivable 5100 Cost of Goods Sold 1112 Accounts Receivable 113 Interest Receivable 14 Inventory 1115 Estimated Returns Inventory 1116 Office Supplies 1117 Store Supplies 1118 Prepaid Insurance 5200 Sales Salaries Expense 5210 Advertising Expense 5220 Store Supplies Expense 5290 Miscellancous Selling Expense Plant Assets 300 Office Salaries Expense 5320 Depreciation Expense -Equipment 5330 Insurance Expense 5340 Office Supplics Expense 350 Depreciation Expensc-Building 5390 Miscellaneous Administrative 1120 Land 1122 Building 1123 Accumulated Depreciation Building 1124 Equipment 1125 Accumulated Depreciation Expensc Equipment OTHER REVENUE LIABILITIES 6100 Interest Revenue OTHER EXPENSE 2100 Accounts Payablc 2110 Salaries Payable 2120 Customer Refunds Payable 7100 Interest Expensc ong-Term Liahilit 2150 Notes Payable OWNER'S EQUITY 100 Marty Chavez, Capital 110 Marty Chavez, Drawing 3120 Income Summary ACCOUNTS RECEIVABLE LEDGER ACCOUNTS PAYABLE LEDGER All Access Fitness Center Body Excellence Fitness Club Cory's Gym in the Grove Miami Health Club Pine Bay Fitness Club Rockdale Gym The Sun Set Recreation Center Westwood Boxing Gynm Alexus Fitness Connection Fit & Fab Health Products Fizzy-Cal Network HeartFit Enterprises Muscles R. Distributors Sports Magic Warehouse