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

Apr. 1Stockholders invested $49,000cash in the business in exchange for common stock.4Purchased land costing $29,900for cash.8Incurred advertising expense of $1,840on account.11Paid salaries to employees $1,900.12Hired park manager at a salary of $3,800per month, effective May 1.13Paid $1,990cash for a one-year insurance policy.17Declared and paid a $1,410cash dividend.20Received $6,000in cash for admission fees.25Sold134coupon books for $32each. Each book contains 10 coupons that entitle the holder to one admission to the park.30Received $8,700in cash admission fees.30Paid $570on balance owed for advertising incurred on April 8.

Tamariskuses 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