The Classic Theater opened on April 1. All facilities were completed on March 31. At this time, the ledger showed No. 101 Cash $7,959, No. 140 Land $8,041, No. 145 Buildings (concession stand, projection room, ticket booth, and screen) $6,041, No. 157 Equipment $7,959, No. 201 Accounts Payable $3,959, No. 275 Mortgage Payable $6,041, and No. 311 Share CapitalOrdinary $20,000. During April, the following events and transactions occurred.

Apr. 2		Paid film rental of $1,502 on first movie.
3		Ordered two additional films at $1,125 each.
9		Received $2,125 cash from admissions.
10		Made $2,436 payment on mortgage and $1,139 for accounts payable due.
11		Classic Theater contracted with D. Zarle Company to operate the concession stand. Zarle is to pay 18% of gross concession receipts (payable monthly) for the rental of the concession stand.
12		Paid advertising expenses $227.
20		Received one of the films ordered on April 3 and was billed $1,125. The film will be shown in April.
25		Received $6,759 cash from admissions.
29		Paid salaries $2,967.
30		Received statement from D. Zarle showing gross concession receipts of $2,200 and the balance due to The Classic Theater of $396 ($2,200 X 18%) for April. Zarle paid one-half of the balance due and will remit the remainder on May 5.
30		Prepaid $1,013 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.

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