At March 31, account balances after adjustments for Marley Cinema are as follows:

Account Balances

Accounts

(After Adjustment)

Cash (Asset)

RM 6,000

Concession Supplies (Asset)

4,000

Theatre Equipment (Asset)

50,000

Accumulated Depreciation—

Theatre Equipment(Asset)

12,000

Accounts Payable

5,000

Marley, Capital (O.Equity)

20,000

Marley, Drawing(O.Equity)

12,000

Admission Ticket Revenues (I/S)

60,000

Popcorn Revenues

37,000

Candy Revenues

19,000

Advertising Expense (I/S)

12,000

Concession Supplies Expense (I/S)

19,000

Depreciation Expense(I/S)

4,000

Film Rental Expense(I/S)

16,000

Rent Expense(I/S)

12,000

Salaries Expense(I/S)

13,000

Utilities Expense(I/S)

5,000

Instructions

Prepare the closing journal entries for Marley Cinema.