Auditorium

M/s X is an Auditorium - Major income for M/s. X is Rent Received from customers. I had doubt regarding the journal entry pass for Receiving Rental income. The details as follows. (1) Total Cash/Bank received Rs.132000 (2) Rent received - Rs,102000 (3) Service Tax – 14000 (4) Luxury Tax - 16000 what is the journal entry for the above mentioned transaction