The Blossom Theater opened on April 1. All facilities were completed on March 31. At this time, the ledger showed No. 101 Cash $ 7,700, No. 140 Land $ 10,300, No. 145 Buildings (concession stand, projection room, ticket booth, and screen) $ 6,300, No. 157 Equipment $ 7,700, No. 201 Accounts Payable $ 3,700, No. 275 Mortgage Payable $ 8,300, and No. 311 Common Stock $ 20,000. During April, the following events and transactions occurred.

Apr. 2		Paid film rental of $ 1,120 on first movie.
3		Ordered two additional films at $ 1,940 each.
9		Received $ 2,200 cash from admissions.
10		Made $ 2,050 payment on mortgage and $ 1,560 for accounts payable due.
11		Blossom 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		Paid advertising expenses $ 400.
20		Received one of the films ordered on April 3 and was billed $ 1,940. The film will be shown in April.
25		Received $ 6,500 cash from admissions.
29		Paid salaries $ 3,000.
30		Received statement from Dever showing gross concession receipts of $ 1,100 and the balance due to the Blossom Theater of $ 198 ($ 1,100 18%) for April. Dever paid one-half of the balance due and will remit the remainder on May 5.
30		Prepaid $ 890 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.

(QUESTION!) Post the April journal entries to the ledger. (Post entries in the order of journal entries presented in the previous part.)

Cash No. 101 Date Explanation Ref. Debit Credit Balance Apr. 1 Balance 7700 Land No. 140 Date Explanation Ref. Debit Credit Balance Apr. 1 Balance 10300 Buildings No. 145 Date Explanation Ref. Debit Credit Balance Apr. 1 Balance 6300 No. 157 Equipment Date Explanation Ref. Debit Credit Balance Apr. 1 Balance 7700 No. 201 Accounts Payable Date Explanation Ref. Debit Credit Balance Apr. 1 Balance 3700 Mortgage Payable No. 275 Date Explanation Ref. Debit Credit Balance Apr. 1 Balance 8300 No. 311 Common Stock Date Explanation Ref. Debit Credit Balance Apr. 1 Balance 20000 Date Account Titles and Explanation Debit Credit Apr. 2 Rent Expense 1120 Cash 1120 Apr. 3 No Entry 0 No Entry 0 Apr. 9 Cash 2200 Service Revenue 2200 Apr. 10 Mortgage Payable 2050 Accounts Payable 1560 Cash 3610 Apr. 11 No Entry 0 No Entry 0 Apr. 12 Advertising Expense 400 Cash 400 Apr. 20 Rent Expense 1940 Accounts Payable 1940 Apr. 25 Cash 6500 Service Revenue 6500 Apr. 29 Salaries and Wages Expense 3000 Cash 3000 Apr. 30 Cash 99 Accounts Receivable 99 Accounts Receivable 99 Rent Revenue 198 (Received cash and balance on account for concession revenue) Apr. 30 Prepaid Rent 890 Cash 890 (Paid cash for future film rentals) Post the April journal entries to the ledger. (Post entries in the order of journal entries presented in the previous part.) Cash No. 101 Date Explanation Ref. Debit Credit Balance Apr. 1 Balance 7,700 J1 J1 J1 J1 J1 J1 J1 J1 Accounts Receivable No. 112 Date Explanation Ref. Debit Credit Balance J1 Prepaid Rent No. 136 Date Explanation Ref. Debit Credit Balance J1 Land No. 140 Date Ref. Debit Credit Balance Explanation Balance Apr. 1 10,300 Buildings No. 145 Date Explanation Ref. Debit Credit Balance Apr. 1 Balance 6,300 Equipment No. 157 Date Explanation Ref. Debit Credit Balance Apr. 1 Balance 7,700 No. 201 Accounts Payable Date Explanation Ref. Debit Credit Balance Apr. 1 Balance 3,700 J1 J1 Mortgage Payable No. 275 Date Explanation Ref. Debit Credit Balance Apr. 1 Balance 8,300 J1 Common Stock No. 311 Date Explanation Ref. Debit Credit Balance Apr. 1 Balance 20,000 Service Revenue No. 400 Date Explanation Ref. Debit Credit Balance J1 J1 Rent Revenue No. 429 Date Explanation Ref. Debit Credit Balance J1 Advertising Expense No. 610 Date Explanation Ref. Debit Credit Balance J1 No. 726 Salaries and Wages Expense Date Explanation Ref. Debit Credit Balance J1 Rent Expense No. 729 Date Explanation Ref. Debit Credit Balance J1 J1