Can you help me solve this? I don't understand why 4b) why don't we multiple 6/12 instead 1/12 and 5b) and 5c) why we use account receivable. i think cheque is cash. Thank you

The following independent events for New Age Theatre Ltd. during the year ended November 30, 2015, require a journal entry or an adjusting journal entry, or both. The company adjusts its accounts annually.

1.	On June 1, 2014, the theatre purchased vehicles for $80,000 cash. The vehicles' estimated useful life is five years.
2.	The theatre has eight plays each season. This year's season starts in October 2015 and ends in May 2016 (one play per month). Season tickets sell for $320. On October 1, 400 season tickets were sold for the 2015-2016 season. The theatre credited Unearned Revenue for the full amount received on October 1 and uses a Ticket Revenue account to record revenue earned from season tickets.
3.	Supplies on hand amounted to $1,000 at the beginning of the year. On February 17, additional supplies were purchased for cash at a cost of $2,100. At the end of the year, a physical count showed that supplies on hand amounted to $500.
4.	On June 1, 2015, the theatre borrowed $100,000 from the Bank of Montreal at an interest rate of 6%. The principal is to be repaid in one year. The interest is payable on the first day of each following month.
5.	The New Age Theatre rents a portion of its facilities for $400 a month to a local dance club that uses the space for rehearsals. On November 2, the club's treasurer accidentally sent a cheque for only $200 for the November rent. She promised to send a cheque in December for the balance when she returned from vacation. On December 4, the theatre received a $600 cheque for the balance owing from November plus all of December's rent.
6.	The total weekly payroll is $7,000, paid every Monday for employee salaries earned during the prior seven-day week (Sunday to Saturday). Salaries were last paid (and recorded) on Monday, November 30, and will be paid next on Monday, December 7.
7.	Upon reviewing its income tax calculations on November 30, the theatre noted that an additional $1,250 of income tax was owed. This additional amount was paid on December 29.

Instructions

(a)	Prepare the journal entry to record the original transaction for items 1, 2, 3, 4, and 5.

(b)	Prepare the year-end adjusting entry required for items 1 through 7 on November 30.

(c)	Record the subsequent cash transactions in December for (1) the interest paid on December 1 (item 4), (2) the cheque received on December 4 (item 5), (3) the payroll paid on December 7 (item 6), and (4) the income tax paid on December 29 (item 7).