Date Mar. 1 Mar. 3 Mar. 5 Mar. 6 Mar. 10 Mar. 18 Mar. 19 Mar. 25 Mar. 30 Mar. 31 Account Titles and Explanation Debit Credit Credit (Paid salaries expense) (Paid creditor on account) Oriole's Miniature Golf and Driving Range Inc. was opened on March 1 by Bob Dean. These selected events and transactions occurred during March. Mar. 1 Stockholders invested $61,500 cash in the business in exchange for common stock of the corporation. 3 Purchased Snead's Golf Land for $46,800 cash. The price consists of land $22,300, building $8,230, and equipment $16,270. (Record this in a single entry.) 5 Advertised the opening of the driving range and miniature golf course, paying advertising expenses of $1,430 cash. 6 Paid cash $4,300 for a 1 -year insurance policy. 10 Purchased golf clubs and other equipment for $5,450 from Tahoe Company, payable in 30 days. 18 Received golf fees of $3,000 in cash from customers for golf services performed. 25 Paid a $610 cash dividend. 30 Paid salaries of $900. 30 Paid Tahoe Company in full for equipment purchased on March 10. 31 Received $980 in cash from customers for golf services performed