Grandview Park was started on April 1 by R. S. Francis and associates. The following selected events and transactions occurred Apr. 1 Stockholders invested exist48, 200 cash in the business in exchange for common stock. 4 Purchased land costing exist29, 900 for cash. 8 Incurred advertising expense of exist1, 880 on account. 11 Paid salaries to employees exist1, 960. 12 Hired park manager at a salary of exist4,000 per month, effective May 1. 13 Paid exist1, 940 cash for a one-year insurance policy. 17 Declared and paid a exist1, 690 cash dividend. 20 Received exist4, 900 in cash for admission fees. 25 Sold 158 coupon books for exist30 each. Each book contains 10 coupons that entitle the holder to one admission to the 30 Received exist8, 200 in cash admission fees. 30 Paid exist570 on balance owed for advertising incurred on April 8. Grandview uses the following accounts: Cash, Prepaid Insurance, Land, Accounts Payable, Unearned Service Revenue, Common Advertising Expense, and Salaries and Wages Expense. Journalize the April transactions. (Credit account titles are automatically indented when the amount is entered. Do not required, select "No Entry" for the account titles and enter 0 for the amounts.)