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; Valleyfair near Minneapolis/Saint Paul; Dorney Park and Wildwater 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 $681,042 cash in admissions. b. The primary operating expenses for the year were employee wages of 501,416, with $469,630 paid in cash and the rest to be paid to employees in the following year. c. Cedar Fair paid $52,200 principal on long-term notes payable. d. The parks sell merchandise in park stores. The cash received during the year for sales was $433,693. e. The cost of the merchandise inventory sold during the year was $109,057. f. Cedar Fair purchased and built additional rides and other equipment during the year, paying $105,490 in cash. g. Guests may stay in the parks at accommodations owned by the company. During the year, accommodations revenue was $96,594; $94,605 was paid by the guests in cash and the rest was owed on account. h. Interest incurred and paid on long-term debt was $187,326. i. The company purchased $173,031 in inventory for the park stores during the year, paying $139,831 in cash and owing the rest on account. j. Advertising costs for the parks were $165,926 for the year; $152,744 was paid in cash and the rest was owed on account. k. Cedar Fair paid $15,000 on accounts payable during the year. Required: For each of these transactions, record journal entries. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands not in dollars. View transaction list Journal entry worksheet < 1 2 3 4 5 6 7 8 11 > Guests at the parks paid $681,042 cash in admissions. Note: Enter debits before credits. Transaction a. General Journal Debit Credit