RV Oasis was started on April 1 by Taras Dankert. These selected events and transactions occurred during April.
Apr. 1 Stockholders invested $70,000 cash in the business in exchange for common stock. 4 Purchased land costing $50,000 for cash.
8 Purchased advertising in local newspaper for $1,200 on account.
11 Paid salaries to employees $2,700.
12 Hired park manager at a salary of $3,600 per month, effective May 1.
13 Paid $7,200 for a 1-year insurance policy.
17 Paid $600 cash dividends.
20 Received $6,000 in cash from customers for admission fees.
25 Sold 100 coupon books for $90 each. Each book contains ten coupons that entitle the holder to one admission to the park.
30 Received $7,900 in cash from customers for admission fees.
30 Paid $400 of the balance owed for the advertising purchased on account on April 8.
The company uses the following accounts: Cash, Prepaid Insurance, Land, Accounts Payable, Unearned Service Revenue, Common Stock, Dividends, Service Revenue, Advertising Expense, and Salaries and Wages Expense.

Instructions
Journalize the April transactions, including explanations. (Note: RV Oasis records admission revenue as service revenue.)