Apr. 1 Stockholders invested $51,600 cash in the business in exchange for common stock.4 Purchased land costing $29,000 for cash.8 Incurred advertising expense of $1,700 on account.11 Paid salaries to employees $1,580.12 Hired park manager at a salary of $3,400 per month, effective May 1.13 Paid $1,340 cash for a one—year insurance policy.17 Declared and paid a $1,830 cash dividend.20 Received $6,700 in cash for admission fees.25 Sold 134 coupon books for $59 each. Each book contains 10 coupons that entitle the holder to one admission to the park.30 Received $9,400 in cash admission fees.30 Paid $890 on balance owed for advertising incurred on April 8.