Refer to the income statement for Vail Resorts shown in the text. Using the account titles reported there.

1. Fuel for the motors in the ski lifts is purchased for $1,000.

2. A skier purchases a lift ticket for $80.

3. Salaries and wages for hotel staff of $4,000 are paid.

4. A guest pays $150 for one nights lodging.

Required: Prepare the journal entry for each of the above hypothetical transactions. Assume that all transactions include either a debit or a credit to Cash.