30.Received statement from Tim Rowe showing gross receipts of $1000 and the balance due to JarJar Theater of $170 for April. *** Balance due means to record $170 entry to Accounts Receivable; Tim Rowe owes the Jar Jar $170. The other account to use in this ttransaction is Concession Commission Income.

30 a. Tim Rowe paid one-half of the balance due and will remit the remainder on May 5. *** This means Tim paid part of the accounts receivable from the previous transaction.

\begin{tabular}{|l|l|l|} \hline apr 30 & account titles & debit \end{tabular}