Evergreen Park Corp. was started on April 1 by Susan and Bill Helms. The following selected events and transactions occurred during April.. LO5 Apr. 1 Invested $100,000 cash in the business in exchange for common stock.

4 Purchased land costing $35,000 for cash.

8 Incurred advertising expense of $2,100 on account.

11 Paid salaries to employees $1,200.

12 Hired park manager at a salary of $4,500 per month, effective May 1.

13 Paid $1,800 for a one-year insurance policy.

17 Declared and paid a $900 cash dividend.

20 Received $7,200 in cash for admission fees.

25 Sold 100 coupon books for $30 each. Each book contains six coupons that entitle the holder to one admission to the park.

30 Received $6,200 in cash admission fees.

30 Paid $900 on account for advertising incurred on April 8.

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

Instructions Journalize the April transactions.