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. (WITH THE GIVEN INFO PLEASE ANSWER PART B AND FILL IN THE BLANKS)

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 (b) Journalize the April transactions. Blossom Theater records admission revenue as service revenue, rental of the concession stand as rent revenue, and film rental expense as rent expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Apr. 10 > > Apr. 30 (Received cash and balance on account for concession revenue) (Paid cash for future film rentals)