Concord'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 $$68,500$ cash in the business in exchange for common stock of the corporation.

$3$ Purchased Snead's Golf Land for $$42,800$ cash. The price consists of land $$24,300,$ building $$9,730,$ and equipment $$8,770.($Record this in a single entry.$)$

$5$ Advertised the opening of the driving range and miniature golf course, paying advertising expenses of $$2,120$ cash.

$6$ Paid cash $$2,700$ for a $1-$year insurance policy.

$10$ Purchased golf clubs and other equipment for $$5,800$ from Tahoe Company, payable in $30$ days.

$18$ Received golf fees of $$1,850$ in cash from customers for golf services performed.

$19$ Sold $100$ coupon books for $$15$ 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 $$600$ cash dividend.

$30$ Paid salaries of $$780.$

$30$ Paid Tahoe Company in full for equipment purchased on March $10.$

$31$ Received $$800$ in cash from customers for golf services performed.