Frontier Park was started on April 1 by M. Preston. The following selected events and transactions occurred during April.

Apr. 1 Preston invested $35,000 cash in the business.

4 Purchased land costing $27,000 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 $1,650 cash for a one-year insurance policy.

17 Withdrew $1,000 cash for personal use.

20 Received $6,800 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 $8,900 in cash admission fees.

30 Paid $900 on balance owed for advertising incurred on April 8.

Frontier Park uses the following accounts: Cash, Prepaid Insurance, Land, Accounts Payable, Unearned Service Revenue, Owner’s Capital, Owner’s Drawings, Service Revenue, Advertising Expense, and Salaries and Wages Expense.

Instructions

Journalize the April transactions.