Skysong, Inc. was started on April 1 by R. S. Francis and associates. The following selected events and transactions occurred during April.

Apr. 1		Stockholders invested $49,500 cash in the business in exchange for common stock.
4		Purchased land costing $29,200 for cash.
8		Incurred advertising expense of $1,890 on account.
11		Paid salaries to employees $1,990.
12		Hired park manager at a salary of $3,400 per month, effective May 1.
13		Paid $1,880 cash for a one-year insurance policy.
17		Declared and paid a $1,730 cash dividend.
20		Received $6,100 in cash for admission fees.
25		Sold 147 coupon books for $59 each. Each book contains 10 coupons that entitle the holder to one admission to the park.
30		Received $8,300 in cash admission fees.
30		Paid $710 on balance owed for advertising incurred on April 8.

Journalize the April transactions