Evergreen Park Corp. was started on April 1 by Susan and William Helms. Journalize in good form the following transactions that occurred during April. April 1 Susan and William Helms invested $100,000 cash in the business in exchange for common stock. Bought office supplies on account for $1,000. Purchased land costing $35,000 for cash. Sold 10 park admission tickets on account for $5 each. Incurred advertising expense of $2,100 on account. 13 Paid $1,800 for a one-year insurance policy. 14 Received payment in full from the tickets sold on April 5. 15 Paid salaries to employees $5,000. 17 Declared and paid a $900 cash dividend. 18 Paid for one-half of the office supplies purchased on April 2. 20 Bought equipment of $7,200 on account. 25 Sold 100 coupon books for $30 each. Each book contains six coupons that entitle the holder to one admission to the park. 28 Received $6,200 in cash admission fees. 29 Paid $900 on account for advertising incurred on April 8. 30 Paid salaries to employees $5,000