Frontier Park was started on April 1 by C. J. Mendez. The following selected events and transactions occurred during April.

April 1 Mendez invested Tk. 40000 cash in the business.

April 4 Purchased land costing Tk. 20000 for cash.

April 8 incurred advertising expense of Tk. 1900 on account.

April 11 Paid salaries to employees Tk. 3000

April 12 Hired park manager at a salary of Tk. 4000 per month, effective May 1.

April 13 Paid Tk. 1500 cash for a one-year policy.

April 17 Withdrew Tk. 1100 cash for personal use.

April 25 Sold 100 coupon books for Tk. 25 each.

April 30 Received Tk. 8500 in cash admission fees.

April 30 Paid Tk. 900 on account for advertising incurred on April 8.

Requirement: Journalize the April transactions.