The Sandhill Theater Inc. was recently formed. It began operations in March $2025.$ The Sandhill is unique in that it will show only triple features of sequential theme movies. On March $1,$ the ledger of The Sandhill showed Cash $$16,000,$ Land $$35,000,$ Buildings $($concession stand, projection room, ticket booth, and screen$)$ $$21,000,$ Equipment $$14,000,$ Accounts Payable $$11,300,$ and Common Stock $$74,700.$ During the month of March, the following events and transactions occurred:

Mar. $2$ Rented the first three Star Wars movies $($Star Wars ${?}^{},$ The Empire Strikes Back, and The Return of the Jedi$)$ to be shown for the first three weeks of March. The film rental was $$14,500$;$$2,100$ was paid in cash and $$12,400$ will be paid on March $10.$

$3$ Ordered the first three Star Trek movies to be shown the last $10$ days of March. It will cost $$550$ per night.

$9$ Received $$11,700$ cash from admissions.

$10$ Paid balance due on Star Wars movies' rental and $$2,500$ on March $1$ accounts payable.

$11$ The Sandhill Theater contracted with R$.$ Lazlo to operate the concession stand. Lazlo agrees to pay The Sandhill $15\%$ of gross receipts, payable monthly, for the rental of the concession stand.

$12$ Paid advertising expenses $$800.$

$20$ Received $$9,100$ cash from customers for admissions.

$20$ Received the Star Trek movies and paid rental fee of $$5,500.$

$31$ Paid salaries of $$3,200.$

$31$ Received statement from R$.$ Lazlo showing gross receipts from concessions of $$10,200$ and the balance due to The Sandhill of $$1,530($$$10,200\mathrm{.}15)$ for March. Lazlo paid half the balance due for rental of the concession stand and will remit the remainder on April $5.$

$31$ Received $$20,000$ cash from customers for admissions.

$($a$)$

Using T$-$accounts, enter the beginning balances to the ledger.