The Frontier Park was started on April 1 by Ed Quinn. These selected events and transactions occurred during April:

Apr. 1 Invested \(\$ 60,000\) cash in the business in exchange for common stock.

4 Purchased land costing \(\$ 30,000\) for cash.

8 Incurred advertising expense of \(\$ 1,800\) on account.

11 Paid salaries to employees, \(\$ 1,500\).

12 Hired park manager at a salary of \(\$ 4,000\) per month, effective May 1.

13 Paid \(\$ 1,500\) for a 1-year insurance policy.

17 Paid \(\$ 600\) cash dividends.

20 Received \(\$ 5,700\) in cash for admission fees.

25 Sold 100 coupon books for \(\$ 25\) each. Each book contains ten coupons that entitle the holder to one admission to the park.

30 Received \(\$ 5,900\) in cash admission fees.

30 Paid \(\$ 700\) on account for advertising incurred on April 8.

Ed Quinn uses the following accounts: Cash, Prepaid Insurance, Land, Accounts Payable, Unearned Admissions, Common Stock, Dividends, Admission Revenue, Advertising Expense, and Salaries Expense.

\section*{Instructions}
Journalize the April transactions.