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BradleY's Miniature Golf and Driving Range Inc. was opened on March 1 by Bob Dean. These selected events and transactions occurred during March. Mar. 1 Stockholders invested $50,000 cash in the business in exchange for common stock of the corporation. 3 Purchased Snead's Golf Land for $38,000 cash. The price consists of land $23,000, building $9,000, and equipment $6,000. (Record this in a single entry.) 5 Advertised the opening of the driving range and miniature golfcourse, paying advertising expenses of $l,200 cash. 6 Paid cash $2,400 for a 1-year insurance policy. 10 Purchased golf clubs and other equipment for $5,500 'om Tahoe Company, payable in 30 days. 18 Received golf fees of $l,600 in cash from customers for golf services performed. 19 Sold 100 coupon hooks for $25 each in cash. Each book contains 10 coupons that enable the holderto play one round of miniature golf or to hit one bucket of golf balls. (Him: The revenue should not be recognized until the customers use the coupons.) 25 Paid a $500 cash dividend. 30 Paid salaries of $800. 30 Paid Tahoe Company in full for equipment purchased on March 10. 31 Received $900 in cash from customers for golf services performed. The company um these accounts: Cash, Prepaid Insurance, Land, Buildings, Equipment, Accounts Payable, Unearned Service Revenue, Common Stock, Retained Earnings, Dividends, Service Revenue, Advertising Expense, and Salaries and Wages Expense. Instructions Journalize the March transactions, including explanations. Bradlegfs records golf fees as service revenue