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P2-1A Mckay Disc Golf Course was opened on March 1 by Evan Mckay. The following selected events and transactions occurred during March. Mar. 1 Invested $21,000 cash in the business Purchased Sable's Golf Land for $5,750 cash. The price consists of 3 land $12,600, shed $2,100 and equipment $1,050. (Make one compound entry.) 5 Paid advertising expenses of $735 6 Paid cash $630 for a one-year insurance policy. 10 Purchased golf discs and other equipment for $1, 103 from Taylor Company payable in 30 days. 18 Received $1,155 in cash for golf fees (Mckay records golf fees as service revenue) 19 Sold 150 coupon books for $11 each. Each book contains 4 coupons that enable the holder to play one round of disc golf. 25 Withdrew $840 cash for personal use. 30 Paid salaries of $263 30 Paid Taylor Company in full. $1,103 31 Received $2,105 cash for golf fees. Mckay 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. Check figures -Trail Balance totals - $25,910 Instructions 1. Journalize transactions, 2. Post the journal entries to T-accounts 3. Prepare an unadjusted trial balance