The Frontier Park Corp. was started on April 1 by Ed Quinn. The following selected Journalize a series of \(\square\) events and transactions occurred during April.

Apr. 1 Invested \(\$ 60,000\) cash in the business in exchange for common stock.

4 Purchased land costing \(\$ 30,000\) for cash.

8 Incurred advertising expense of \(\$ 1,800\) on account.

11 Paid salaries to employees \(\$ 1,500\).

12 Hired park manager at a salary of \(\$ 4,000\) per month, effective May 1 .

13 Paid \(\$ 1,500\) for a one-year insurance policy.

17 Declared and paid a \(\$ 600\) cash dividend.

20 Received \(\$ 5,700\) in cash for admission fees.

25 Sold 100 coupon books for \(\$ 25\) each. Each book contains 10 coupons that entitle the holder to one admission to the park.

30 Received \(\$ 5,900\) in cash admission fees.

30 Paid \(\$ 700\) on account for advertising incurred on April 8.

Frontier uses the following accounts: Cash; Prepaid Insurance; Land; Accounts Payable; Unearned Admissions; Common Stock; Dividends; Admission Revenue; Advertising Expense; and Salaries Expense.

\section*{Instructions}

Journalize the April transactions.