Grandview Park was started on April 1 by R. S. Francis and associates. The following selected events and transactions occurred d Apr. 1 Stockholders invested $48,200 cash in the business in exchange for common stock. 4 Purchased land costing $29,900 for cash. 8 Incurred advertising expense of $1,880 on account. 11 Paid salaries to employees $1,960. 12 Hired park manager at a salary of $4,000 per month, effective May 1. 13 Paid $1,940 cash for a one-year insurance policy 17 Declared and paid a $1,690 cash dividend. 20 Received $4,900 in cash for admission fees. 25 Sold 158 coupon books for $30 each. Each book contains 10 coupons that entitle the holder to one admission to the park 30 Received $8,200 in cash admission fees. 30 Paid $570 on balance owed for advertising incurred on April 8 158 coupon books for $30 each. Each book contains 10 coupons that entle the holder to one admission to the part Grandview uses Advertising Expense, and Salaries and Wages Expense. ng accounts: Cash, Prepaid Insurance, Land, Accounts Payable, Unearned Service Revenue, Common st the following accounts:

Journalize the April transactions.