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The Triquel Theater Inc, had the following transactions during the year ended December 31, 2020.

The Triquel Theater shows movies to the public for an admission fee.

Transaction # 1: Rented the first three movies of the Star Wars series for $4,000 each on January 1, 2020. The rental fee will be paid on May 1, 2020.

Jan 1, 2020ACCOUNT NAMEDR.CR.

Transaction # 2: Received $11,500 from the public the first week the Star Wars movies were shown. All $11,500 was received in cash. The first week ended on January 7, 2020.

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Transaction # 3: On January 8, 2020 Paid 1/2 of the movie rental fee in cash.

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Transaction # 4: On January 10, 2020 Employee Salaries of $6,000 in cash.

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Transaction # 5: On January 11, 2020 Purchased supplies (inventory) for the concession stands in the amount of $20,000. Promised to pay the supplier (JK Concessions) in 30 days.

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Transaction # 6: On January 12, 2020, The Triquel Theater contracted with R. Lazio. The contract required R. Lazio to run the concession stands at Triquel for a fee. The amount that will be paid to R. Lazio, according to the contract is 2% of all concession sales. The concession sales for the first week as reported by R. Lazio was $10,000. The entire fee will be paid to R. Lazio in 30 days.

DATEACCOUNT NAMEDR.CR.

Transaction # 7: on January 20, 2020, The Triquel Theater placed a down payment on the rental fee of the next movie it will show, (Batman). The movie Batman will start to be shown on February 1, 2020. The amount of the down payment check was $1,500. The total cost of the rental of the movie Batman for the month of February 2020 will be $4,500. The Triquel Theater will not receive the movie (Batman) until it pays the entire rental fee of $4,500. What entry (if any) would The Triquel Theater make on January 20, 2020

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Transaction # 8: On January 22, 2020, The Triquel Theater contracted with R. Lazio. The contract required R. Lazio to run the concession stands at Triquel for a fee. The amount that will be paid to R. Lazio, according to the contract is 2% of all concession sales. On January 24, 2020, Mr. R. Lazio asks for a prepayment of $5,000 on his fees for the months of February and March 2020.

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Transaction # 9: On January 28, 2020, The Triquel Theater signed a loan agreement with Memphis Bank. The loan agreement called for the Memphis Bank to loan $30,000 to the Triquel Theater.

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Transaction # 10: On January 22, 2020, The Triquel Theater contracted with R. Lazio. The contract required R. Lazio to run the concession stands at Triquel for a fee. The amount that will be paid to R. Lazio, according to the contract is 2% of all concession sales. On January 24, 2020, Mr. R. Lazio asks for a prepayment of $5,000 on his fees for the months of February and March 2020.

During the first two weeks of showing the movie Batman, The Triquel Theater received $30,000 from the public. All $30,000 was received in Cash. February 10, 2020 was the last day of this two week showing period. Also during this two week period the concession stand sales were $54,000.

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