Crane Driving Range Inc. was opened on March 1 by Phil Woods. The following selected events and transactions occurred during March: March 1 Owner invested $79,900 cash in the business in exchange for common shares. 3 Purchased Mickey Mickelson's Golf Land for $72,950 cash. The price consists of $2,350 for March rent that was already paid on a storage warehouse; land, $22,000; buildings, $31,800; and equipment, $16,800. 5 To advertise the new driving range, Crane sponsored and paid for an open house costing $6,000. 6 Paid $2,360 cash for a one-year insurance policy. 10 Purchased equipment to cut the grass on the golf range for $5,640 from Cullumber Ltd., payable in 30 days. 18 Earned fees of $3,590, which were billed on account. 25 Declared and paid a $1,780 cash dividend. 28 Incurred and paid salaries and wages expense of $1,870. 30 Paid rent for the month of April in the amount of $2,350. 31 Received fees of $700 related to a golf tournament that will take place in April. Woods uses the following accounts for his company: Cash; Prepaid Insurance; Prepaid Rent; Land; Buildings; Equipment; Accounts Payable; Unearned Revenue; Common Shares; Dividends; Service Revenue; Advertising Expense; Rent Expense; and Salaries and Wages Expense. Journalize the March transactions. (List all debit entries before credit entries. 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.)