Grandview Park was started on April 1 by R. S. Francis and associates. The following selection events and transactions occurred during April. Stockholders invested $51,000 cash in the business In exchange for common stock. Purchased land costing $29, 900 for cash. Incurred advertising expanse of $1, 750 on account. Paid salaries to employees $1, 480. Mired park manager at a salary of $4, 200 per month, effective May 1. Paid $1, 790 cash for a one-year insurance policy. Declared and paid a $1, 560 cash dividend. 20Received $5,000 in cash for admission fees. Sold 153 coupon books for $33 each. Each book contains 10 coupons that entitle the holder to one admission to the park. Received $8, 400 in cash admission fees. Paid $550 on balance owed for advertising incurred on April 8. Grandview uses the following accounts: Cash, Prepaid Insurance, Land, Accounts Payable, Unearned Service Revenue, Common Stock, Dividends, Service Revenue, Advertising Expense, and and Wages Expense. Journalize the April transacts