Oriole Park was started on April 1 by R. S. Francis and associates. The following selected events and transactions occurred during April.

Apr. 1		Stockholders invested $51,200 cash in the business in exchange for common stock.
4		Purchased land costing $30,800 for cash.
8		Incurred advertising expense of $2,000 on account.
11		Paid salaries to employees $1,230.
12		Hired park manager at a salary of $3,900 per month, effective May 1.
13		Paid $1,860 cash for a one-year insurance policy.
17		Declared and paid a $1,120 cash dividend.
20		Received $5,200 in cash for admission fees.
25		Sold 128 coupon books for $46 each. Each book contains 10 coupons that entitle the holder to one admission to the park.
30		Received $9,000 in cash admission fees.
30		Paid $540 on balance owed for advertising incurred on April 8.

Oriole uses the following accounts: Cash, Prepaid Insurance, Land, Accounts Payable, Unearned Service Revenue, Common Stock, Dividends, Service Revenue, Advertising Expense, and Salaries and Wages Expense. Journalize the April transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation		Debit	Credit
choose a transaction date Apr. 1Apr. 4Apr. 8Apr. 11Apr. 12Apr. 13Apr. 17Apr. 20Apr. 25Apr. 30	enter an account title		enter a debit amount	enter a credit amount
	enter an account title		enter a debit amount	enter a credit amount
choose a transaction date Apr. 1Apr. 4Apr. 8Apr. 11Apr. 12Apr. 13Apr. 17Apr. 20Apr. 25Apr. 30	enter an account title		enter a debit amount	enter a credit amount
	enter an account title		enter a debit amount	enter a credit amount
choose a transaction date Apr. 1Apr. 4Apr. 8Apr. 11Apr. 12Apr. 13Apr. 17Apr. 20Apr. 25Apr. 30	enter an account title		enter a debit amount	enter a credit amount
	enter an account title		enter a debit amount	enter a credit amount
choose a transaction date Apr. 1Apr. 4Apr. 8Apr. 11Apr. 12Apr. 13Apr. 17Apr. 20Apr. 25Apr. 30	enter an account title		enter a debit amount	enter a credit amount
	enter an account title		enter a debit amount	enter a credit amount
choose a transaction date Apr. 1Apr. 4Apr. 8Apr. 11Apr. 12Apr. 13Apr. 17Apr. 20Apr. 25Apr. 30	enter an account title		enter a debit amount	enter a credit amount
	enter an account title		enter a debit amount	enter a credit amount
choose a transaction date Apr. 1Apr. 4Apr. 8Apr. 11Apr. 12Apr. 13Apr. 17Apr. 20Apr. 25Apr. 30	enter an account title		enter a debit amount	enter a credit amount
	enter an account title		enter a debit amount	enter a credit amount
choose a transaction date Apr. 1Apr. 4Apr. 8Apr. 11Apr. 12Apr. 13Apr. 17Apr. 20Apr. 25Apr. 30	enter an account title		enter a debit amount	enter a credit amount
	enter an account title		enter a debit amount	enter a credit amount
choose a transaction date Apr. 1Apr. 4Apr. 8Apr. 11Apr. 12Apr. 13Apr. 17Apr. 20Apr. 25Apr. 30	enter an account title		enter a debit amount	enter a credit amount
	enter an account title		enter a debit amount	enter a credit amount
choose a transaction date Apr. 1Apr. 4Apr. 8Apr. 11Apr. 12Apr. 13Apr. 17Apr. 20Apr. 25Apr. 30	enter an account title		enter a debit amount	enter a credit amount
	enter an account title		enter a debit amount	enter a credit amount
choose a transaction date Apr. 1Apr. 4Apr. 8Apr. 11Apr. 12Apr. 13Apr. 17Apr. 20Apr. 25Apr. 30	enter an account title to record cash received for services provided		enter a debit amount	enter a credit amount
	enter an account title to record cash received for services provided		enter a debit amount	enter a credit amount
	(Received cash for services provided)
choose a transaction date Apr. 1Apr. 4Apr. 8Apr. 11Apr. 12Apr. 13Apr. 17Apr. 20Apr. 25Apr. 30	enter an account title to record the payment on account to a creditor		enter a debit amount	enter a credit amount
	enter an account title to record the payment on account to a creditor		enter a debit amount	enter a credit amount
	(Paid creditor on account)