Cheyenne Park 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. (Credit account titles are automatically indented when the amount is entered, Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts