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

Apr. $1$ Stockholders invested $$49,000$ cash in the business in exchange for common stock.

$4$ Purchased land costing $$29,900$ for cash.

$8$ Incurred advertising expense of $$1,840$ on account.

$11$ Paid salaries to employees $$1,900.$

$12$ Hired park manager at a salary of $$3,800$ per month, effective May $1.$

$13$ Paid $$1,990$ cash for a one$-$year insurance policy.

$17$ Declared and paid a $$1,410$ cash dividend.

$20$ Received $$6,000$ in cash for admission fees.

$25$ Sold $134$ coupon books for $$32$ each. Each book contains $10$ coupons that entitle the holder to one admission to the park.

$30$ Received $$8,700$ in cash admission fees.

$30$ Paid $$570$ on balance owed for advertising incurred on April $8.$

Tamarisk 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.

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.$)$