$$

For each of the transactions, record journal entries.  

$($a$)$ Guests at the parks paid $$616,042$ cash in admissions. $$

$($b$)$ The primary operating expenses for the year were employee wages of $449,416,$ with $$417,630$ paid in cash and the rest to be paid to employees in the following year. $$

$($c$)$ Cedar Fair paid $$48,300$ principal on long$-$term notes payable. $$

$($d$)$ The parks sell merchandise in park stores. The cash received during the year for sales was $$381,693.$

$($e$)$ The cost of the merchandise inventory sold during the year was $$96,057.$

$($f$)$ Cedar Fair purchased and built additional rides and other equipment during the year, paying $$93,790$ in cash. $$

$($g$)$ Guests may stay in the parks at accomodations owned by the company. During the year, accomodations revenue was $$86,194$; $$84,855$ was paid by the guests in cash and the rest was owed on account. $$

$($h$)$ Interest incurred and paid on long$-$term debt was $$161,326.$

$($i$)$ The company purchased $$153,531$ in inventory for the park stores during the year, paying $$124,231$ in cash and owing the rest on account. $$

$($j$)$ Advertising costs for the parks were $$146,426$ for the year; $$138,444$ was paid in cash and the rest was owed on account. $$

$($k$)$ Cedar Fair paid $$12,400$ on accounts payable during the year.