a) Make the transactions in the journal from the accounts below. Remember for totals to add the date and the balance. For example, May 3 Bal.

A. Mawani, Capital

A. Mawani, Drawings

Accounts Payable

Accounts Receivable

Building

Cash

Equipment

Fees Earned

Insurance Expense

Interest Expense

Interest Revenue

Land

No Entry

Notes Payable'

Notes Receivable

Prepaid Insurance

Salaries Expense

Salaries Payable

b) Make the T-accounts.

c) Make a trial balance.

Bucket Club Miniature Golf and Driving Range was opened on May 1. The following events and transactions are for May: May 1 Amin Mawani, the owner, invested $78,300 cash in the business. 2 Purchased Lee's Golf Land for $216,500. The price consists of land, $103,000; building, $70,500; and equipment, $43,000. Paid $60,500 cash and signed a note payable for the balance. 4 Purchased golf clubs and other equipment for $17,700 from Woods Company on account. 5 Hired a golf pro to teach lessons at the golf range at a rate of $30 per hour. 6 Paid $2,700 cash for a one-year insurance policy. 15 Collected $1,890 of golf fees earned in cash from customers. 19 Paid Woods Company $4,000 for the items purchased on May 4. 20 Billed a customer, Deer Fern Inc., $1,250 for golf fees earned. Deer Fern Inc. paid $200 and agreed to pay the remaining amount owing in 10 days. 30 Received $1,050 from Deer Fern Inc. for the May 20 transaction. 31 Collected $3,310 cash from customers for golf fees earned. 31 Paid salaries of $2,680. 31 Paid $730 of interest on the note payable. 31 Paid Amin Mawani $1,960 for his personal use. Journalize the May transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)