Deja- I am pretty much in the same boat as you are, but since i have more than 60 hours, i had to declare a major in august. I did feel somewhat pressured, and i thought i wanted to major in business but i hated accounting and the introductory MIS class I took is nothing like the actual major itself. I have always liked economics and found interesting the two I have already taken extremely interested so I choose that. I couldnt get into an economics class this semester since they were already full but hopefully ill get into one in the spring.
Just follow your heart in whatever it is that you love because it might not be accounting, biology, or engineering but I guarantee that you will learn so much more if you study something you enjoy. Like others have already said, most people that graduate college dont end up working in something where they majored in. What counts is that you were disciplined enough to earn a degree
If you really like theatre, I say go for it because you will have a better time in that than in something else you dont enjoy as much.