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P2-5A The Lunt Theater, owned by Beth Saxena, will begin operations in March. The Lunt will be unique in that it will show only triple features of sequential theme movies. As of March 1, the ledger of Lunt showed: No. 101 Cash $3,300, No. 140 Land $26,400, No. 145 Buildings (concession stand, projection room, ticket booth, and screen) $11,000, No. 157 Equipment $11,000, No. 201 Accounts Payable $7,700, and No. 301 Owner's Capital $44,000. During the month of March, the following events and transactions occurred. Rented the three Indiana Jones movies to be shown for the first 3 Mar. 2 weeks of March. The film rental was $3,850; $1,650 was paid in cash and $2,200 will be paid on March 10. Ordered the Lord of the Rings movies to be shown the last 10 days of March. It will cost $200 per night. 9 Received $4,000 cash from admissions. Paid balance due on Indiana Jones movies rental and $2,110 on 10 March 1 accounts payable. Lunt Theater contracted with John Blume to operate the concession 1 1 || stand. Blume is to pay 15% of gross concession receipts, payable monthly, for the rental of the concession stand. |12||Paid advertising expenses $880. ||20||Received $5,500 cash from customers for admissions. Received the Lord of the Rings movies and paid the rental fee of 24 $2,200. 31 Paid salaries of $3,410. Received statement from John Blume showing gross receipts from concessions of $6,600 and the balance due to Lunt Theater of $990 |$6,600 x 15%) for March. Blume paid one-half the balance due and will remit the remainder on April 5. ||31||Received $9,900 cash from customers for admissions. (a) (Check Trial balance Totals $72,180) In addition to the accounts identified above, the chart of accounts includes: No. 112 Accounts Receivable, No. 400 Service Revenue, No. 429 Rent Revenue, No. 610 Advertising Expense, No. 726 Salaries and Wages Expense, and No. 729 Rent Expense. Instructions (b) Enter the beginning balances in the ledger. Insert a check mark() in the reference column of the ledger for the beginning balance. (c) Journalize the March transactions. Lunt records admission revenue as service revenue, rental of the concession stands as rent revenue, and film rental expense as rent expense. (d) Post the March journal entries to the ledger. Assume that all entries are posted from page 1 of the journal. (e) Prepare an unadjusted trial balance on March 31, 2014