On February 28, 2021, Blossom Inc.s general ledger showed Cash $15,000; Land $87,000; Buildings $79,000; Equipment $19,000; Accounts Payable $13,000; Mortgage Payable $116,000; Common Shares $41,000; and Retained Earnings $30,000. During the month of March, the following transactions occurred:

Mar.	1		Received three movies to be shown during the first three weeks of March. The film rental was $27,000. Of that amount, $10,000 was paid in cash and the remainder was on account. (Hint: Blossom uses the account Rent Expense to record film rentals).
	2		Hired M. Brewer to operate concession stand. Brewer agrees to pay Blossom 15% of gross receipts, payable on the last day of each month, for the right to operate the concession stand. (Hint: Blossom uses the account Concession Revenue to record concession receipts earned.)
	5		Ordered three additional movies, to be shown the last 10 days of March. The film rental cost will be $300 per night.
	12		Paid balance due on the movies rented on March 1.
	13		Paid the accounts payable owing at the end of February.
	15		Received $25,500 from customers for admissions for the first half of the month. (Hint: Blossom uses the account Fees Earned to record revenue from admissions.)
	19		Paid advertising expenses, $950.
	20		Received the movies ordered on March 5 and paid rental fee of $3,000 ($300 10 nights).
	23		Paid salaries of $4,200.
	26		Paid $1,250 of the balance due on the mortgage, as well as $750 of interest on the mortgage.
	28		Paid $3,000 for the monthly income tax instalment.
	30		Received statement from M. Brewer, showing gross concession receipts of $16,600, and the balance due to Blossom of $2,490 ($16,600 15%) for March. Brewer paid half of the balance due and will remit the remainder on April 5.
	31		Received $25,800 from customers for admissions for the past two weeks.

a) Journalize the March transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275. Record journal entries in the order presented in the problem.)

(I will be posting part B & C once I am able to answer part A. Please stay in touch.)