Feng Disc Golf Course was opened on March 1 by Lee Feng. The following selected events and transactions occurred during March (amounts in thousands).

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, building
         ¥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 Wang Company payable in 30 days.

Mar. 18 Received ¥1,100 in cash for golf fees (Feng 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 Wang Company in full.
         31 Received ¥2,700 cash for golf fees.

Feng Disc Golf uses the following accounts: Cash, Prepaid Insurance, Land, Buildings, Equipment, Accounts Payable, Unearned Service Revenue, Owner’s Capital, Owner’s Drawings, Service Revenue, Advertising Expense, and Salaries and Wages Expense.

Instructions
Journalize the March transactions.