Please help me solve the first question.

The adjusted account balances of Fitness Centre at July 31 are as follows: Accounts Account Balances Accounts Account Bal Cash $ 11,000 Service Revenue $105,000 Accounts Receivable 25,000 Interest Revenue 8,000 Supplies 4,000 Depreciation Expense 27,000 Prepaid Insurance 8,000 Insurance Expense 6,000 Buildings 300,000 Salary Expense 30,000 Accumulated Depreciation? Supplies Expense 9,000 Buildings 120,000 Utilities Expense 12,000 Accounts Payable 19,000 P. Jorgenson, Capital 195,000 P. Jorgenson, Drawings 15,000 Instructions Prepare the end of the period closing entries for the Fitness Centre.

1. The adjusted account balances of Fitness Centre at July 31 are as follows: Accounts Account Balances Cash Accounts Account Bal $ 1 1,000 Service Revenue $105,000 Accounts Receivable 25,000 Interest Revenue 8,000 Supplies 4.000 Depreciation Expense 27,000 Prepaid Insurance 8,000 Insurance Expense 6,000 Buildings 300,000 Salary Expense 30.000 Accumulated Depreciation- Supplies Expense 9.000 Buildings 120,000 Utilities Expense 12,000 Accounts Payable 19,000 P. Jorgenson, Capital 195,000 P. Jorgenson, Drawings 15,000 Instructions Prepare the end of the period closing entries for the Fitness Centre