Enter the beginning balances in the ledger as of April 1st

The Cullumber Company opened on April 1. All facilities were completed on March 31. At this time, the ledger showed No. 101 Cash $7,000, No. 140 Land $11,000, No. 145 Buildings (concession stand, projection room, ticket booth, and screen) $7,000, No. 157 Equipment $7,000, No. 201 Accounts Payable $3,000, No. 275 Mortgage Payable $9,000, and No. 311 Common Stock $20,000. During April, the following events and transactions occurred. Apr.2 Paid film rental of $800 on first movie. 3 Ordered two additional films at $1,000 each. 9 Received $2,000 cash from admissions. 10 Made $2,000 payment on mortgage and $1,000 for accounts payable due. 11 Cullumber Company contracted with Dever Company to operate the concession stand. Dever is to pay 16% of gross concession receipts (payable monthly) for the rental of the concession stand. 12 Paid advertising expenses $200. 20 Received one of the films ordered on April 3 and was billed $1,000. The film will be shown in April. 25 Received $5,200 cash from admissions. 29 Paid salaries $1,000. 30 Received statement from Dever showing gross concession receipts of $1,000 and the balance due to The Cullumber Company of $160 ($1,000 x 16%) for April. Dever paid one-half of the balance due and will remit the remainder on May 5. 30 Prepaid $700 rental on special film to be run in May. In addition to the accounts identified above, the chart of accounts shows No. 112 Accounts Receivable, No. 136 Prepaid Rent, No. 400 Service Revenue, No. 429 Rent Revenue, No. 610 Advertising Expense, No. 726 Salaries and Wages Expense, and No. 729 Rent Expense. Enter the beginning balances in the ledger as of April 1. Cash Date Explanation Ref. No. 101 Balance Debit Credit Apr. 1 Balance 7000 7000 No. 140 Land Date Explanation Ref. Debit Credit Balance Apr. 1 Balance 11000 11000 Buildings Date Explanation Ref. No. 145 Balance Debit Credit Apr. 1 Balance 7000 7000 Equipment Date Explanation Ref. Apr. 1 Balance v No. 157 Balance Debit Credit 7000 7000 Accounts Payable Date Explanation Ref. No. 201 Balance Debit Credit Apr. 1 Balance 3000 3000 Mortgage Payable Date Explanation Ref. No. 275 Balance Debit Credit Apr. 1 Balance 9000 9000 No. 311 Common Stock Date Explanation Ref. Apr. 1 Balance v Debit Credit Balance 20000 20000