a. & c.

) Cash 101
Date Explanation Ref. DEBIT ($) CREDIT ($) Balance
Apr.-01 Balance J1 6000
Apr.-02 Film Rental Expense J1 800 5200
Apr.-09 Admission Revenue J1 2800 8000
Apr.-10 Mortgage & Accounts Payable J1 3000 5000
Apr.-12 Advertising Expense J1 500 4500
Apr.-25 Admission Revenue J1 5200 9700
Apr.-29 Salaries Expense J1 2000 7700
Apr.-30 Concession Revenue J1 85 7785
Apr.-30 Prepaid Rentals J1 900 6885
Accounts Receivable 112
Date Explanation Ref. DEBIT CREDIT Balance
Apr.-30 Concession Revenue J1 85 85
Prepaid Rentals 136
Date Explanation Ref. DEBIT CREDIT Balance
Apr.-30 Cash J1 900 900
Land 140
Date Explanation Ref. DEBIT CREDIT Balance
Apr.-01 Balance J1 10000
Buildings 145
Date Explanation Ref. DEBIT CREDIT Balance
Apr.-01 Balance J1 460 460
Equipment 157
Date Explanation Ref. DEBIT CREDIT Balance
Apr.-01 Balance J1 6000
Accounts Payable 201
Date Explanation Ref. DEBIT CREDIT Balance
Apr.-01 Balance J1 2000
Apr.-10 Cash J1 1000 1000
Apr.-20 Film Rental Expense J1 1000 2000
Mortgage Payable 275
Date Explanation Ref. DEBIT CREDIT Balance
Apr.-01 Balance J1 8000
Apr.-10 Cash J1 2000 6000
Tony Carpino, Capital 301
Date Explanation Ref. DEBIT CREDIT Balance
Apr.-01 Balance J1 20000
Admission Revenue 405
Date Explanation Ref. DEBIT CREDIT Balance
Apr.-09 Cash J1 2800 2800
Apr.-25 Cash J1 5200 8000
Concession Revenue 406
Date Explanation Ref. DEBIT CREDIT Balance
Apr.-30 Cash & Accounts Receivable J1 170 170
Advertising Expense 610
Date Explanation Ref. DEBIT CREDIT Balance
Apr.-12 Cash J1 500 500
Film Rental Expense 632
Date Explanation Ref. DEBIT CREDIT Balance
Apr.-02 Cash J1 800 800
Apr.-20 Accounts Payable J1 1000 1800
Salaries Expense 726
Date Explanation Ref. DEBIT CREDIT Balance
Apr.-29 Cash J1 2000 2000