journalize the april transaction

Prairie Park was started on April 1 by C.J. Amaro and associates. The following selected events and transactions occurred during April. Apr. 1 Shareholders invested $50,000 cash in the business in exchange for ordinary shares. Purchased land costing $30,000 cash. Incurred advertising expense of $1, 800 on account. Paid salaries to employees $1, 500. Hired park manager at a salary of $4,000 per month, effective May 1. Paid $1, 500 cash for a one-year insurance policy. Declared and paid a $1, 400 cash dividend. Received $5, 700 in cash for admission fees. Sold 100 Coupon books for $30 each. Each book contains 10 coupons that entitle the holder to one admission to the park. Received $8, 900 in cash admission fees. Paid $900 on balance owed for advertising incurred on April 8. Prairie Park uses the following accounts: Cash, Prepaid Insurance, Land, Accounts Payable, Unearned Service Revenue, Share Capital-Ordinary, Dividends, Service Revenue, Advertising Expense, and Salaries and Wages Expense