3. Reading review problem. According to the investor relations section of its Web site (www.regmovies.com), Regal Entertainment Group "operates the largest and most geographically diverse theatre circuit in the United States, consisting of 7,342 screens in 576 theatres in 42 states." Common transactions in Regal's accounting information system include selling tickets, paying employees, purchasing snack foods, advertising new films, and declaring dividends on its capital stock. Regal's stock trades under the symbol "RGC." a. How should Regal code its chart of accounts to facilitate financial reporting? Create account numbers for cash, capital stock, and advertising expense for the following Regal theatres: Regal O'Fallon Stadium 14 (O'Fallon, Missouri), Regal Windward Stadium 10 (Kaneohe, Hawaii), and Regal Goldstream Stadium 16 (Fairbanks, Alaska). b. Suggest three source documents that Regal would use to complete the steps in the account- ing cycle.