In what is sure to turn in to a day long battle of pennies, two films tied for the top box office spot this weekend: Cowboys & Aliens and The Smurfs.

One thing to remember with these top box office reports each week is they are based off of estimates until much later in the day on Monday.  The projections are usually fairly accurate, but when you have two films tie for the top spot, you end up with a day long battle of furious accounting to figure out which one actually came out on top.

Cowboys & Aliens and The Smurfs are both initially reporting box office receipts of $36.2 million.  No matter what, the former was expecting a bigger weekend more in the range of $45 million, but the latter actually came in a bit ahead.

Captain America: The First Avenger took a 62 percent hit, falling to $24.9 million.  This keeps it ahead of Thor, but not by much.

Harry Potter and the Deathly Hollows Part 2 came in fourth, falling another 54 percent to $21.9 million. It became the top grossing film in the series on Friday, and has also passed $1 billion globally, but it is running behind based on attendance. This has got to become the leading metric someday for the business side of things over the finances.

Coming in in firth place was the romantic comedy Crazy, Stupid, Love which brought in $19.3 million.

Green Lantern? 26th place with $166,000 for a new domestic total of $114.3 million. For a fun comparison, Thor came out more than a month earlier and was in 23rd place with $203,000.

Next week sees the release of The Change-Up and Rise of the Planet of the Apes. I know next to nothing about the first one, but I really have no clue how the prequel to the Planet of the Apes will do. It seems like a really odd pull at this point.

UPDATE: Cowboys & Aliens brought in $36.4 million to The Smurfs $35.6.  

Adding to Green Lantern’s shame, Rio – an animated move released in April and coming out on DVD tomorrow – played in more theaters and brought in $560 more.

Knocking the boy wizard from the top box office spot, Captain America: The First Avenger planted his flag at the top of the mountain.

Captain America took the top box office spot this weekend with $65.8 million, beating the last Marvel movie, Thor, by a mere $100,000 for a weekend total.  The latter went on to a domestic gross total of $180 million, so it looks like this film will go on to a similar total.  This is the last of the films from the company leading up to its team film, The Avengers debuting next May.

The big news this week, however, was the 72 percent decline that Harry Potter and the Deathly Hollows Part 2, the largest fall ever for a film that set an opening weekend record. It still brought in $48 million, and it is doubtful that Warner Brothers is to up set as it’s nine day worldwide total sits at $834.5 million.  How will they ever make payroll next week with so little income coming in?

Friends With Benefits came in third with a rather anemic $18.5 million, below the similarly themed No Strings Attached that came out this past winter and opened with $19.7 million. There are probably some nerves around this film now as it opened so low and had a $35 million dollar budget. Using the usual math the film needs to hit $70 million domestic to break even, and that seems a pretty tall order now.

Transformers: Dark of the Moon slipped to fourth place with an estimated $12 million. It’s domestic total now sits at $325 million and a worldwide total of $882.3 million.

Coming in fifth was Horrible Bosses with $11.7 million, bringing its domestic total to $82.4 million off of a $35 million budget.

And since I love a train wreck, where was Green Lantern? 18th place with $390,000 for a new domestic total of $113.9 million. Worldwide it’s now at $147.2 million off of a production budget of $200 million. And yet they say there will be a sequel? Well, okay then.

Next week sees Cowboys & Aliens, Crazy, Stupid, Love and The Smurfs.