The Drive-in Movie Palace Inc. was recently formed. It began operations in March 2008. The Movie Palace is unique in that it will show only triple features of sequential theme movies. As of 28 February, the ledger of The Drive-in Movie Palace showed: Cash $19 100; Land $45 100; Buildings $21 100; Equipment $19 100; Accounts Payable $15 100; and Share Capital $89 300. During the month of March the following events and transactions occurred.

Mar. 2	-	Rented the three Matrix movies (The Matrix, The Matrix Reloaded and the Matrix Revolution) to be shown for the first three weeks of March. The film rental was $15 100; $8000 was paid in cash and $7100 will be paid on 10 March.
3	-	Ordered The Lord of the Rings trilogy (The Fellowship of the Ring, The Two Towers and The Return of the King) to be shown the last 10 days of March. It will cost $500 per night.
9	-	Received $11 600 cash from admissions.
10	-	Paid balance due on Matrix movies rental and $7 100 on 28 February accounts payable.
11	-	Hired B.Barista to operate a coffee cart. Barista agrees to pay The Drive-in Movie Palace 20% of gross receipts, payable monthly.
12	-	Paid advertising expenses $3 900.
20	-	Received $10 300 cash from admissions.
20	-	Received the Lord of the Rings movies and paid rental fee of $5 000.
31	-	Paid salaries of $6 900
31	-	Received statement from B. Barista showing gross receipts from coffee cart sales of $11 100 and the balance due to The Drive-in Movie Palace Ltd of $2 220 for March. Barista paid half the balance due and will remit the remainder on 5 April.
31	-	Received $21 600 cash from admissions.

In addition to the accounts identified above, the chart of accounts includes: Accounts Receivable, Admission Revenue, Coffee Cart Revenue, Advertising Expense, Film Rental Expense, and Salaries Expense. Record the journal entries(If no entry is necessary enter No Entry for the account and 0 for the amount. For multiple debit/credit entries, list accounts in order of magnitude.)