FRIDAY PM: Sources tell me that the latest lame Adam Sandler's Valentines Day-timed rom-com with the annoying Jennifer Aniston Just Go With It has been coming on strong all night and now has a real shot at $10 million Friday which Sony Pictures wanted. (Who hasn't seen this dumbass premise all over The Hallmark Channel?) The No. 2 film should reach $30+M to take the weekend. But Paramount's Justin Bieber: Never Say Never 3D, the annoying musician's biopic, "is going in the opposite direction" considering the higher ticket prices, according to a rival studio exec. The teen was King For A Day with $12.5M Friday due to strong pre-sales but should sink 40% on Saturday. That would make for a $28M first weekend. In terms of Disney comps, it's much more than 2009's Jonas Brothers: The 3D Concert Experience opening weekend of $12.5M but less than 2008's Hannah Montana/Miley Cyrus: Best of Both Worlds Concert Tour rake of $31M. Considering Bieber's pic had a budget of only $13M, the punk did fine. (But if he's "living his dream" at soon-to-be-17, then mine is to send him packing from Hollywood until his testicles descend.) As for another opener, Disney's Gnomeo and Juliet opened with a soft $6M Friday but should climb to $22M with the Saturday kiddie bump over the weekend.

More analysis shortly. Here's the Top 10:

1. Justin Bieber: Never Say Never 3D (Paramount) NEW [3,105 Theaters]
Friday $12.5M, Estimated Weekend $28M

2. Just Go With It (Sony Pictures) NEW [3,548 Theaters]
Friday $10M, Estimated Weekend $30M

3. Gnomeo and Juliet (Disney) NEW [2,994 Theaters]
Friday $5.8M, Estimated Weekend $22M

4. Eagle (Focus Features) NEW [2,296 Theaters]
Friday $3M, Estimated Weekend $8.5M

5. The Roommate (Screen Gems/Sony) Week 2 [2,534 Theaters]
Friday $2.4M (-62%), Estimated Weekend $7.5M, Estimated Cume $25.2M

6. The King's Speech (The Weinstein Co) Week 12 [2,263 Theaters]
Friday $1.9M, Estimated Weekend $7M, Estimated Cume $93.4M

7. No Strings Attached (Paramount) Week 4 [2,756 Theaters]
Friday $1.7M, Estimated Weekend $5.5M, Estimated Cume $59.7M

8. Sanctum 3D (Universal) Week 2 [2,789 Theaters]
Friday $1.4M (-60%), Estimated Weekend $4M, Estimated Cume $16.5M

9. True Grit (Paramount) Week 8 [2,072 Theater]
Friday $1.1M, Estimated Weekend $4M, Estimated Cume $160.6M

10. The Rite (New Line/Warner Bros) Week 3 [2,207 Theaters]
Friday $975K, Estimated Weekend $3M, Estimated Cume $28.8M

DL