Prairie park was started on april 1 by c. j. amaro and associates.

Prairie Park was started on April 1 by C. J. Amaro and associates. The following selected events and transactions occurred during April.

Apr. 1 Stockholders invested $49,109 cash in the business in exchange for common stock.
4 Purchased land costing $30,756 for cash.
8 Incurred advertising expense of $1,929 on account.
11 Paid salaries to employees $1,620.
12 Hired park manager at a salary of $4,640 per month, effective May 1.
13 Paid $1,132 cash for a one-year insurance policy.
17 Declared and paid a $1,554 cash dividend.
20 Received $5,549 in cash for admission fees.
25 Sold 180 coupon books for $50 each. Each book contains 10 coupons that entitle the holder to one admission to the park.
30 Received $9,458 in cash admission fees.
30 Paid $747 on balance owed for advertising incurred on April 8.

Amaro 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. (Record entries in the order displayed in the problem statement. If no entry is required, select “No entry” for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

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