The Whispering Winds Theater opened on April 1. All facilities were completed on March 31. At this time, the ledger showed No. 101 Cash $7,820, No. 140 Land $10,180, No. 145 Buildings (concession stand, projection room, ticket booth, and screen) $6,180, No. 157 Equipment $7,820, No. 201 Accounts Payable $3,820, No. 275 Mortgage Payable $8,180, and No. 311 Common Stock $20,000. During April, the following events and transactions occurred.

Apr. 2		Paid film rental of $1,700 on first movie.
3		Ordered two additional films at $1,060 each.
9		Received $2,420 cash from admissions.
10		Made $2,090 payment on mortgage and $1,510 for accounts payable due.
11		Whispering Winds 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 $1,060. The film will be shown in April.
25		Received $6,700 cash from admissions.
29		Paid salaries $2,200.
30		Received statement from Dever showing gross concession receipts of $2,100 and the balance due to the Whispering Winds Theater of $378 ($2,100 18%) for April. Dever paid one-half of the balance due and will remit the remainder on May 5.
30		Prepaid $960 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.

Enter the beginning balances in the ledger as of April 1.

Cash					No. 101
Date	Explanation	Ref.	Debit	Credit	Balance
Apr. 1	Balance		enter a debit amount	enter a credit amount	enter a balance amount
Land					No. 140
Date	Explanation	Ref.	Debit	Credit	Balance
Apr. 1	Balance		enter a debit amount	enter a credit amount	enter a balance amount
Buildings					No. 145
Date	Explanation	Ref.	Debit	Credit	Balance
Apr. 1	Balance		enter a debit amount	enter a credit amount	enter a balance amount
Equipment					No. 157
Date	Explanation	Ref.	Debit	Credit	Balance
Apr. 1	Balance		enter a debit amount	enter a credit amount	enter a balance amount
Accounts Payable					No. 201
Date	Explanation	Ref.	Debit	Credit	Balance
Apr. 1	Balance		enter a debit amount	enter a credit amount	enter a balance amount
Mortgage Payable					No. 275
Date	Explanation	Ref.	Debit	Credit	Balance
Apr. 1	Balance		enter a debit amount	enter a credit amount	enter a balance amount
Common Stock					No. 311
Date	Explanation	Ref.	Debit	Credit	Balance
Apr. 1	Balance		enter a debit amount	enter a credit amount	enter a balance amount

Journalize the April transactions. Whispering Winds Theater records admission revenue as service revenue, rental of the concession stand as rent revenue, and film rental expense as rent expense.

Date Account Titles and Explanation Debit Credit J1 01 Prepare a trial balance on April 30, 2022. Whispering Winds Theater Trial balance Debit Credit s $ Totals S $