The Marigold Theater opened on April $1.$ All facilities were completed on March $31.$ At this time, the ledger showed No$.101$ Cash $$7,320,$ No$.140$ Land $$10,680,$ No$.145$ Buildings $($concession stand, projection room, ticket booth, and screen$)$ $$6,680,$ No$.157$ Equipment $$7,320,$ No$.201$ Accounts Payable $$3,320,$ No$.275$ Mortgage Payable $$8,680,$ and No$.311$ Common Stock $$20,000.$ During April, the following events and transactions occurred.

Apr. $2$ Paid film rental of $$1,040$ on first movie.

$3$ Ordered two additional films at $$1,590$ each.

$9$ Received $$2,360$ cash from admissions.

$10$ Made $$2,080$ payment on mortgage and $$1,580$ for accounts payable due.

$11$ Marigold 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 $$200.$

$20$ Received one of the films ordered on April $3$ and was billed $$1,590.$ The film will be shown in April.

$25$ Received $$6,400$ cash from admissions.

$29$ Paid salaries $$1,500.$

$30$ Received statement from Dever showing gross concession receipts of $$1,000$ and the balance due to the Marigold Theater of $$180($$$1,00018\%)$ for April. Dever paid one$-$half of the balance due and will remit the remainder on May $5.$

$30$ Prepaid $$820$ rental on special film to be run in May.

Journalize these transactions