Frontier Park was dedicated on April 1 by H. Hillenmeyer. The following selected events and transactions occurred during April.

April 1 Hillenmeyer invested $41,410 in cash in the business.
4 Land purchased at a cost of $29,754 in cash.
8 Advertising expenses incurred of $1,370 on account.
11 Paid salaries to employees $1,632.
12 Park manager hired at a salary of $3,733 per month, effective May 1.
13 He paid $1,230 in cash for a one-year insurance policy.
17 Withdrew $1,431 in cash for personal use.
20 Received $5,191 in cash for admission fees.
25 I sold 100 coupon books for $30 each. Each book contains 10 coupons that entitle the holder to one entrance to the park.
30 Received $9,138 in cash admission fees.
30 Paid $731 of the balance due for advertising incurred on April 8.

Hillenmeyer uses the following accounts: Cash; Prepaid insurance; Land; Accounts payable; unearned income; H. Hillenmeyer Capital; Drawing by H. Hillenmeyer; admission income; Advertising expenses; and Salary Expenses.

Instructions

Journalize the transactions for April. (If there is no transaction, enter No Entry as the account and 0 for the amount.)

Date Account/Description Debit Credit
April 1

(Owner's cash investment in the business).
April 4

(Land purchased for cash.)
April 8

(Advertising expenses incurred on account.)
April 11

(Salaries paid).
April 12

(Park manager hired).
April 13

(Paid for by a one-year insurance policy).
April 17

(withdrew cash for personal use).
April 20

(Received cash for services rendered).
April 25

(Received cash for future services).
April 30

(Received cash for services rendered).
April 30

(Creditor paid on account.)