The Sheffield Theater opened on April $1.$ All facilities were completed on March $31.$ At this time, the ledger showed No$.101$ Cash $$7,780,$ No$.140$ Land $$10,220,$ No$.145$ Buildings $($concession stand, projection room, ticket booth, and screen$)$ $$6,220,$ No$.157$ Equipment $$7,780,$ No$.201$ Accounts Payable $$3,780,$ No$.275$ Mortgage Payable $$8,220,$ and No$.311$ Common Stock $$20,000.$ During April, the following events and transactions occurred.

Apr. $2$ Paid film rental of $$1,660$ on first movie.

$3$ Ordered two additional films at $$2,000$ each.

$9$ Received $$2,830$ cash from admissions.

$10$ Made $$2,400$ payment on mortgage and $$1,520$ for accounts payable due.

$11$ Sheffield 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 $$320.$

$20$ Received one of the films ordered on April $3$ and was billed $$2,000.$ The film will be shown in April.

$25$ Received $$5,400$ cash from admissions.

$29$ Paid salaries $$3,000.$

$30$ Received statement from Dever showing gross concession receipts of $$3,000$ and the balance due to the Sheffield Theater of $$540($$$3,00018\%)$ for April. Dever paid one$-$half of the balance due and will remit the remainder on May $5.$

$30$ Prepaid $$880$ 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.