Cheyenne Corp. was started on April 1 by R. S. Francis and associates. The following selected events and transactions occurred during April.

Apr. 1		Stockholders invested $50,200 cash in the business in exchange for common stock.
4		Purchased land costing $30,300 for cash.
8		Incurred advertising expense of $1,730 on account.
11		Paid salaries to employees $1,830.
12		Hired park manager at a salary of $4,400 per month, effective May 1.
13		Paid $1,820 cash for a one-year insurance policy.
17		Declared and paid a $1,370 cash dividend.
20		Received $5,600 in cash for admission fees.
25		Sold 149 coupon books for $58 each. Each book contains 10 coupons that entitle the holder to one admission to the park.
30		Received $9,800 in cash admission fees.
30		Paid $660 on balance owed for advertising incurred on April 8.

Cheyenne uses the following accounts: Cash, Prepaid Insurance, Land, Accounts Payable, Unearned Service Revenue, Common Stock, Dividends, Service Revenue, Advertising Expense, and Salaries and Wages Expense. Journalize the April transactions.