You are the owner/operator of a youth sports complex. As of February 28, 2017, the businesses trial balance contained the following accounts and balances. All accounts have normal debit/credit balances.

Accounts Payable	300.00
Accumulated Depreciation	5,000.00
Building	95,000.00
Cash	5,600.00
Concessions Inventory	500.00
Concessions Revenues	8,800.00
Depreciation	500.00
Equipment	5,000.00
Food Expenses (Cost of Goods Sold)	6,600.00
Insurance Expense	400.00
Interest Expense	450.00
Land	30,000.00
Note Payable to Bank	120,000.00
Prepaid Insurance	800.00
Retained Earnings	7,350.00
Team Registration Income	6,000.00
Umpires Expense	2,000.00
Unearned Registration Fees	700.00
Utilities Expense	500.00
Wages Expense	800.00

The sports complex hosts a tournament on March 25. Record entries to reflect the activities of the tournament in the financial statements. Each of the entries below will be worth 2 points. The entries can be prepared in the spaces below. List the debits first, with the credits following. Not all lines in the template will be used for each entry.

For the tournament, the complex had a concession stand. Food was purchased on account at a cost of $3,000. At the end of the tournament, $800 of inventory remained on hand. (Hint: take into account that there was beginning concessions inventory at March 1.) Sales revenues of $3,800 were collected from the sales.

10 teams participated in the tournament. Registration fees were $350 per team. Two of the teams had registered and paid in February 2017 (Hint: see unearned registration fees). The remaining eight teams paid during March 2017.

Officials were hired to officiate the tournament games. Four officials were hired, at a cost of $250 each. Three of the officials were paid the day of the tournament, but the fourth left before he could be paid. As of March 31, 2017, he had not been paid.

The monthly payment on the bank loan was paid. The total payment was $1000, with $800 reducing the principal and $200 paying the interest.

Beginning accounts payable at March 1 included Februarys utility bills ($300). The utility bills were paid in March. Marchs utility bills totaling $175 were also received and paid in March.