Cheyenne Fark.was started on April 1 by R. S. Francis and associates. The followina se acted avents and transactians oceurred durinz April. Apr. 1 Stockho ders invested $50,200 eash in the business in exchanze for cemmon stock 4 Purchased and epsting S30, BOO for cash. 8 Incurnec advertising expense of 51,730 on account. 11 Paie salaries to emplovees $1,820. 12. Hired parkmanazarat a salary of \$4,400 parmonth, effectiva Mar 1. 13 Peid S1,B20 eash for a one-year insuranca polio. 17 Declared and paid=1,370 eash dividand. 20 Received S5, eOO in eash for admission fiees. 25 Sola 149 coupon books for $59 each. Each book contains 10 coupons that entitle the hol der to ona admigsion to the park 30 Recsived S9 soo in cash admission fees. 30 Paid SG60 on balance owsd for advertisinz ineurred an Aprill 8 . Cheyenne uess the followine aceounts: Cash. Prepaid Insurance. Land, Accounts Payable, Unearned Service Revenue, Comman Stock Dividends, Service Revenue, Adverzisinz Expense, and sa arias and Wazes Expenee. Aecond journal entries in the arder presented in the probiern. If no entry is requined, seiect "No Entry" for the accourn titles and enter o for the