Bradleys 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 $57,500 cash in the business in exchange for common stock of the corporation.
3		Purchased Sneads Golf Land for $48,000 cash. The price consists of land $24,700, building $9,670, and equipment $13,630. (Record this in a single entry.)
5		Advertised the opening of the driving range and miniature golf course, paying advertising expenses of $1,280 cash.
6		Paid cash $3,000 for a 1-year insurance policy.
10		Purchased golf clubs and other equipment for $5,700 from Tahoe Company, payable in 30 days.
18		Received golf fees of $1,250 in cash from customers for golf services performed.
19		Sold 100 coupon books for $25 each in cash. Each book contains 10 coupons that enable the holder to play one round of miniature golf or to hit one bucket of golf balls. (Hint: The revenue should not be recognized until the customers use the coupons.)
25		Paid a $560 cash dividend.
30		Paid salaries of $740.
30		Paid Tahoe Company in full for equipment purchased on March 10.
31		Received $940 in cash from customers for golf services performed.