Pirates of the Caribbean: Dead Man's Chest is turning into a treasure chest for distributor Disney (DIS).The adventure sequel, which stars Johnny Depp, smashed box office records on its opening weekend, according to wire reports. In its first three days in North American theaters, the film brought in an estimated $132 million, beating the previous record of $115 million, set by Spider-Man in 2002. Dead Man's Chest also set a new one-day record, with $55.5 million in ticket sales on Friday. Star Wars: Episode III -- Revenge of the Sith, which opened last year, held the previous one-day record, with about $50 million in sales. Disney shares lost 21 cents Friday to finish at $29.83.