Cedar Fair, L.P. (Limited Partnership), is one of the largest regional amusement park operators in the world, owning 11 amusement parks, two water parks, and four hotels. The parks include Cedar Point in Ohio; Valley fair near Minneapolis/St. Paul; Dorney Park and Wild water Kingdom near Allentown, Pennsylvania; Worlds of Fun in Kansas City; Great America in Santa Clara, California; Canada’s Wonderland near Toronto, Canada, Schlitterbahn Waterpark & Resort New Braunfels in New Braunfels, Texas; and Schlitterbahn Waterpark Galveston in Galveston, Texas, among several others. The following are summarized transactions similar to those that occurred in a recent year. Dollars are in thousands.
a. Guests at the parks paid $795,271 cash in admissions.
b. The primary operating expenses for the year were employee wages of $433,416, with $401,630 paid in cash and the rest to be paid to employees in the following year.
c. Cedar Fair paid $47,100 principal on long-term notes payable.
d. The parks sell merchandise in park stores. The cash received during the year for sales was $365,693.
e. The cost of the merchandise inventory sold during the year was $92,057.
f. Cedar Fair purchased and built additional rides and other equipment during the year, paying $90,190 in cash.

g. Guests may stay in the parks at accommodations owned by the company. During the year, accommodations revenue was $82,994; $81,855 was paid by the guests in cash and the rest was owed on account.
h. Interest incurred and paid on long-term debt was $153,326.
i. The company purchased $147,531 in inventory for the park stores during the year, paying $119,431 in cash and owing the rest on account.
j. Advertising costs for the parks were $140,426 for the year; $134,044 was paid in cash and the rest was owed on account.
k. Cedar Fair paid $11,600 on accounts payable during the year.

Required:
For each of these transactions, record journal entries. Use the letter of each transaction as its reference.