The Bramble Theater opened on April 1. All facilities were completed on March 31. At this time, the ledger showed No. 101 Cash $7,440, No. 140 Land $10,560, No. 145 Buildings (concession stand, projection room, ticket booth, and screen) $6,560, No. 157 Equipment $7,440, No. 201 Accounts Payable $3,440, No. 275 Mortgage Payable $8,560, and No. 311 Common Stock $20,000. During April, the following events and transactions occurred.

Apr. 2		Paid film rental of $1,830 on first movie.
3		Ordered two additional films at $1,510 each.
9		Received $2,060 cash from admissions.
10		Made $2,380 payment on mortgage and $1,360 for accounts payable due.
11		Bramble 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 $340.
20		Received one of the films ordered on April 3 and was billed $1,510. The film will be shown in April.
25		Received $6,000 cash from admissions.
29		Paid salaries $2,800.
30		Received statement from Dever showing gross concession receipts of $1,800 and the balance due to the Bramble Theater of $324 ($1,800 18%) for April. Dever paid one-half of the balance due and will remit the remainder on May 5.
30		Prepaid $760 rental on special film to be run in May.

(a) Enter the beginning balances in the ledger as of April 1. No. 101 Balance Debit Credit No. 140 Balance Debit Credit No. 145 Balance Debit Credit Cash Date Explanation Ref. Apr. 1 Balance Land Date Explanation Ref. Apr. 1 Balance Buildings Date Explanation Ref. Apr. 1 Balance Equipment Date Explanation Ref. Apr. 1 Balance Accounts Payable Date Explanation Ref. Apr. 1 Balance Mortgage Payable Date Explanation Ref. Apr. 1 Balance V Common Stock Date Explanation Ref. Apr. 1 Balance No. 157 Balance Debit Credit No. 201 Balance Debit Credit No. 275 Balance Debit Credit No. 311 Balance Debit Credit