This problem focuses on making journal entries but does not provide the ledger account num for the "Ref" column on the workpaper. Just leave the "Ref" column blank for this problem. Problems: Set A P2.1A Journalize a series of transactions. (LO 1, 2) Holz Disc Golf Course was opened on March 1 by lan Holz. The following selected events and transactions occurred during March. Mar. 1 Invested $20,000 cash in the business. 3 Purchased Rainbow Golf Land for $15,000 cash. The price consists of land $12,000, shed $2,000, and equipment $1,000. (Make one compound entry.) 5 Paid advertising expenses of $900. 6 Paid cash $600 for a one-year insurance policy. 10 Purchased golf discs and other equipment for $1,050 from Stevenson Company payable in 30 days. 18 Received $1,100 in cash for golf fees (Holz records golf fees as service revenue). 19 Sold 150 coupon books for $10 each. Each book contains 4 coupons that enable the holder to play one round of disc golf. 25 Withdrew $800 cash for personal use. 30 Paid salaries of $250. 30 Paid Stevenson Company in full. 31 Received $2,700 cash for golf fees. Holz Disc Golf uses the following accounts: Cash, Prepaid Insurance, Land, Buildings, Equipment, Accounts Payable, Unearned Service Revenue, Owner's Capital Drawings, Service Revenue, Advertising Expense, and Salaries and Wages Expense.

This problem focuses on making journal entries but does not provide the ledger account for the "Ref" column on the workpaper. Just leave the "Ref" column blank for this problem. Problems: Set A P2.1A Journalize a series of transactions. (LO 1, 2) Holz Disc Golf Course was opened on March 1 by lan Holz. The following selected events and transactions occurred during March. Mar, 1 invested $20,000 cash in the bininess: 3 Purchased Rainbow Got Land for $15,000 cash, The price consists of land $12,000, shed $2,000, and equipment $1,000. (Make one compound entry) 5 Paid advertising expenses of $900. 6 Paid cain 5600 tor a one-year insurance policy. 10 Purchased poif discs and other equipment for 51,050 from Stevenson Company paryable in 30 doys 18 Received 51,100 in cash for gold tees (Holz records goilf tees as service revenue). 10 Sold 150 coupon books for $10 each. Cach book contains 4 coupons that enable the holder to play ene round of disc golf. 25 wahdrew $800 cash for personal use. 30 Paid salaries of $250. 30 Paid Stevenson Compary in full. 31 Received $2,700 cash for golf fees. Holz Disc Golf uses the following accounts; Cash, Prepaid Insurance, Land, Buildings, Equipment, Accounts Payable, Unearned Service Revenue, Owner's Capit Drawings, Service Revenue, Advertising Expense, and Salaries and Wages Expense