Create appropriate journal entries for each or the following business events. I'll in the yellow cells in columns B, C, and D as appropriate. Note: The first two rows below are an example for cash. Cash. Prepaid insurance. Land. Buildings. Equipment. Accounts payable. Unearned service revenue. Owner's capital. Owner's drawings. Date 1-May Accounts Cash Owner's Capital Service revenue. Advertising expense. Salaries and wages expense. 1-May 3-May 5-May 6-May 10-May 18-May 19-May 25-May 30-May 30-May 31-May Invested $20,000 cash in the golf course business. Purchased Hampstead Golf Land for $15,000 cash. The price includes land $12,000, shed $2,000, and equipment $1,000. Paid advertising expenses of $700. Paid cash $600 for a one-year insurance policy. Purchased golf discs and other equipment for $1,050 from Discs Are Us, payable in 30 days. Received $1,100 in cash for golf fees earned (service revenue). Sold 150 coupon books for $10 each. Each book contains four coupons that enable the holder to play one round of disc golf. Withdrew $800 cash for personal use. Pay $250 as salaries for part-time employees. Paid Discs Are Us the full amount due. Received $2,100 cash for fees earned. Debit $20,000 Credit $20,000