Acc362 Financial Accounting: P2-1A Surepar Miniature Golf and Driving Range was opened on March 1

Acc362 Financial Accounting
P2-1A
Surepar Miniature Golf and Driving Range was opened on March 1 by Bill Affleck. The following selected events and transactions occurred during March:
March 1 Invested $60,000 cash in the business in exchange for common stock.
3 Purchased Lee’s Golf Land for $38,000 cash.The price consists of land $23,000, building $9,000, and equipment $6,000. (Make one compound entry.)
5 Advertised the opening of the driving range and miniature golf course, paying advertising expenses of $1,600.
6 Paid cash $1,480 for a one-year insurance policy.
10 Purchased golf clubs and other equipment for $2,600 from Parton Company payable in 30 days.
18 Received $800 in cash for golf fees earned.
19 Sold 100 coupon books for $15 each. Each book contains 10 coupons that enable the holder to play one round of miniature golf or to hit one bucket of golf balls.
25 Declared and paid $1,000 cash dividend.
30 Paid salaries of $600.
30 Paid Parton Company in full.
31 Received $500 cash for fees earned. Bill Affleck uses the following accounts: Cash; Prepaid Insurance; Land; Buildings; Equipment; Accounts Payable; Unearned Revenue; Common Stock; Dividends; Golf Revenue; Advertising Expense; and Salaries Expense.

Instructions
Journalize the March transactions.
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