Sequel Theatre, owned by Nadia Wood, is unique as it shows only movies that are part of a theme with sequels. As at April 30, 2021, the ledger of Sequel Theatre showed the following: Cash, $18,900; Land, $75,000; Buildings, $69,800; Equipment, $17,000; Accounts Payable, $4,990; Mortgage Payable, $106,300; and N. Wood, Capital $69,410. In May, the following events and transactions occurred:

May 1		Rented the first four Harry Potter movies, to be shown in the first two weeks of May. The film rental was $25,000. Of that amount, $10,784 was paid in cash and the balance will be paid on May 10.
2		Hired M. Brewer to operate the concession stand. Brewer agreed to pay Sequel Theatre 15% of gross concession receipts, on the last day of each month, for the right to operate the concession stand.
7		Paid advertising expenses, $1,090.
10		Received $35,940 cash from customers for admissions.
10		Paid the balance due from the May 1 movie rental transaction.
15		Received the final four Harry Potter movies to be shown in the last two weeks of May. The film rental cost was $28,600. Paid $14,300 cash and the balance will be paid on June 1.
25		Paid the accounts payable owing at the end of April.
30		Paid salaries of $6,230.
31		Received statement from Brewer showing gross receipts from concessions of $27,700 and the balance due to Sequel Theatre of $4,155 ($27,700 15%) for May. Brewer paid $2,370 of the balance due and will pay the rest on June 5.
31		Received $41,800 cash from admissions.
31		Made a $1,790 mortgage payment. Of this amount, $1,185 is a principal payment, and $605 is interest on the mortgage.

In addition to the accounts identified above, Sequel Theatres ledger includes the following: Accounts Receivable; Admission Revenue; Concession Revenue; Advertising Expense; Film Rental Expense; Interest Expense; and Salaries Expense.

Journalize the May transactions.