5urepar Miniature Golf and Driving Range was opened on 1 March by Bill Tran. The following selected events and transactions occurred durins March: Mac. Inverted $60,000 cash in the business. 3 Purchased Lee's Golf Land for $38,000cash. The price consists of land $23,000, building $9,000 and equipment $6,000. (Make one compound entry) 5 Advertised the opening of the driving range and miniature golf course, paying advertising expense5 of $1,600. 6 Paidcash $1,480 for a one-year insurance policy 10 Purchased goll clubs and other equipment for $2,600 from Parry Company payable in 30 days. 18 Received $800 in cash for golf tees earned. 19 Sold 100 coupons books for $15 each. Each book contains 10 coupons that enable the holder to one round of miniature golf or to hit one bucket of golf balls. 25 Withdrew $1,000 cash for personal use. 30 Paid salaries of $600, 30 Paid Parry Company in full. 31 Received $500 cash for fees earned. Bill Tran uses the following accounts: Cash; Prepaid insurance; Land; Buildings, Equipment; Accounts payable; Unearned revenue; BII Tran, capital; Bill Tran, drawing; Golf revenue; Advertising expenses; and Salaries expense. Instructions Journalise the March transactions. (Enter all debit entries first, followed by all credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) 5 Atvertisingespenses (Paid for advertising) 6 (Paid for onevear insurance policy) 10 Eosigment (Purchased equipment on account) 18Caih (Recrived cash for services provided) 19coch (Withdrew cash for personal use) 30 Salaries expense Cash (Paidsalarke) 30 (Paid creditor on account) 31 Cash (Received cash for servicos pravided)