Blossom Adventure Park inc. operates a number of adventure parks across Canada. The company is expecting to open its latest park on June 1. The following selected events and transactions occurred during the month of April: April 1 Borrowed $2,230,000 from a bank, signing a bank loan due in six months plus 5% interest. 2 Purchased a park location for $2,440,000. The price included land of $1,230,000; building of $880,000; and trail maintenance equipment of $330,000. Paid cash of $980,000 and signed a mortgage payable for the balance. 5 Paid $5,300 for advertising to promote the upcoming opening of the new adventure park. 10 Received $165,600 in cash for annual subscriptions which will grant holders annual access to the new park beginnin in June: 15 Paidsalaries of $10.900. 17 Purchased equipment for $61,000. Paid $30,000 in cash and the balance on account. 21 Paid utility costs of $12.500. 25. Paid $12,720 for one-year insurance policy with coverage beginning next month. 29 Paid property taxes of $1,350. 30 Paid the balance for the equipment purchased on April 17. 31 Paid interest on the mortgage payable of $3,650. Journalize the transactions, (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.)