Clear View Miniature Golf and Driving Range Inc. was opened on March 1 by Roger Prince. These selected events and transactions occurred during March. Mar. 1 Stockholders invested $68,600 cash in the business in exchange for common stock of the corporation. 3 Purchased Arnies Golf Land for $39,500 cash. The price consists of land $24,200, building $9,010, and equipment $6,290. (Record this in a single entry.) 5 Advertised the opening of the driving range and miniature golf course, paying advertising expenses of $2,850 cash. 6 Paid cash $3,520 for a 1-year insurance policy. 10 Purchased golf clubs and other equipment for $4,600 from Golden Bear Company, payable in 30 days. 18 Received golf fees of $1,730 in cash from customers for golf fees earned. 19 Sold 110 coupon books for $10 each in cash. Each book contains ten coupons that enable the holder to play one round of miniature golf or to hit one bucket of golf balls. 25 Paid a $430 cash dividend. 30 Paid salaries of $720. 30 Paid Golden Bear Company in full for equipment purchased on March 10. 31 Received $960 in cash from customers for golf fees earned. Journalize the March transactions. Clear View records golf fees as service revenue. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)