Enter the beginning balances in the ledger as of April 1

\begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{5}{|l|}{ Cash } & No. 101 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Apr. 1 & Balance & & & & \\ \hline Land & & & & & No. 140 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Apr. 1 & Balance & & & & \\ \hline Buildi & ings & & & & No. 145 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Apr. 1 & Balance & v & & & \\ \hline Equip & oment & & & & No. 157 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Apr. 1 & Balance & & & & \\ \hline Accou & unts Payable & & & & No. 201 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Apr. 1 & 1 Balance & & & & \\ \hline \end{tabular} Date Explanation Ref. Debit Credit Balance Apr. 1 Balance Equipment No. 157 Date Explanation Ref. Debit Credit Balance Apr. 1 Balance Accounts Payable No. 201 Date Explanation Ref. Debit Credit Balance Apr. 1 Balance \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Mortgage Payable } & No. 275 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Apr. 1 & Balance & v & & & \\ \hline \multicolumn{5}{|c|}{ Common Stock } & No. 311 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Apr. 1 & Balance & & & & \\ \hline \end{tabular} The Cheyenne Theater opened on April 1. All facilities were completed on March 31. At this time, the ledger showed No. 101 Cash $7,410, No. 140 Land $10,590, No. 145 Buildings (concession stand, projection room, ticket booth, and screen) \$6,590, No, 157 Equipment \$7,410, No. 201 Accounts Payable \$3,410, No. 275 Mortgage Payable \$8,590, and No. 311 Common Stock $20,000. During April, the following events and transactions occurred. Apr. 2 Paid film rental of $980 on first movie. 3 Ordered two additional films it $1,880 cach. 9 Received $2,880 cash from admissions. 10 Made\$2,250 payment on mortgage and \$1,500 for accounts payable due. 11 Cheyenne Theater contracted with Dever Company to operate the concession stand. Dever is to pay 18% of gross concession receipts (payable monthly) for the rental of the concession stand. 12. Daid advertising expenses $280. 20 Recelved one of the films ordered on Aprit 3 and was billed \$1.880. The film will be shown in April. 25. Received $6,800 cash from admissions. 29 Daidsalaries $2,000 30 Recelved statement from Dever showing gross concession recelpts of $2,000 and the balance due to the Cheyenne Theater of $360($2,0001896) for April. Dever paid one-half of the balance due and will remit the remainder on May 5. 30 Prepaid $790 rental on special film to be run in May. \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{5}{|l|}{ Cash } & No. 101 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Apr. 1 & Balance & & & & \\ \hline Land & & & & & No. 140 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Apr. 1 & Balance & & & & \\ \hline Buildi & ings & & & & No. 145 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Apr. 1 & Balance & v & & & \\ \hline Equip & oment & & & & No. 157 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Apr. 1 & Balance & & & & \\ \hline Accou & unts Payable & & & & No. 201 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Apr. 1 & 1 Balance & & & & \\ \hline \end{tabular} Date Explanation Ref. Debit Credit Balance Apr. 1 Balance Equipment No. 157 Date Explanation Ref. Debit Credit Balance Apr. 1 Balance Accounts Payable No. 201 Date Explanation Ref. Debit Credit Balance Apr. 1 Balance \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Mortgage Payable } & No. 275 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Apr. 1 & Balance & v & & & \\ \hline \multicolumn{5}{|c|}{ Common Stock } & No. 311 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Apr. 1 & Balance & & & & \\ \hline \end{tabular} The Cheyenne Theater opened on April 1. All facilities were completed on March 31. At this time, the ledger showed No. 101 Cash $7,410, No. 140 Land $10,590, No. 145 Buildings (concession stand, projection room, ticket booth, and screen) \$6,590, No, 157 Equipment \$7,410, No. 201 Accounts Payable \$3,410, No. 275 Mortgage Payable \$8,590, and No. 311 Common Stock $20,000. During April, the following events and transactions occurred. Apr. 2 Paid film rental of $980 on first movie. 3 Ordered two additional films it $1,880 cach. 9 Received $2,880 cash from admissions. 10 Made\$2,250 payment on mortgage and \$1,500 for accounts payable due. 11 Cheyenne Theater contracted with Dever Company to operate the concession stand. Dever is to pay 18% of gross concession receipts (payable monthly) for the rental of the concession stand. 12. Daid advertising expenses $280. 20 Recelved one of the films ordered on Aprit 3 and was billed \$1.880. The film will be shown in April. 25. Received $6,800 cash from admissions. 29 Daidsalaries $2,000 30 Recelved statement from Dever showing gross concession recelpts of $2,000 and the balance due to the Cheyenne Theater of $360($2,0001896) for April. Dever paid one-half of the balance due and will remit the remainder on May 5. 30 Prepaid $790 rental on special film to be run in May