I do not understand trans.and 30.

20 Cash. 350 Accounts Receivable. 1,060 Fees Earned 1,410 30 Cash 1,060 Accounts Receivable. 1,060 W2.2A (LO 2) AP Bucket Club Miniature Golf and Driving Range was opened on May 1. The following events and transactions are for May; May 1 Amin Mawani, the owner, invested $73,800 cash in the business. 2 Purchased Lee's Golf Land for $251,900. The price consists of land $108,500, building $84,300, and equipment $59,100, Paid $60,300 cash and signed a note payable for the balance. 4 Purchased golf clubs and other equipment for $17,000 from Woods Company on account. 5. Hired a golf pro to teach lessons at the golf range at a rate of $40 per hour. 6 Paid $2,580 cash for a one-year insurance policy. 15 Collected $1,830 of golf fees in cash from customers for services provided. 19 Paid Woods Company $5,480 for the items purehased on May 4. 20 Billed a customer. Deer Fern Inc., $500 for golf lessons provided. Deer Fern Inc. paid $250 and agreed to pay the remaining amount owing in 10 days: 30 Received $250 from Deer Fern Inc. for the May 20 transaction. 31 Collected $3,100 cash from golfing customers for golf services provided. 31 Paid salaries of $2,220. 31 Paid $710 of interest on the note payable. 31 Paid Amin Mawani $1,540 for his personal use. The company's chart of accounts includes the following accounts: Cash; Accounts Receivable; Prepaid Insurance; Land; Buildings; Equipment; Accounts Payable; Notes Payable; A. Mawani, Capital; A. Mawani, Drawings; Service Revenue; Salaries Expense; and Interest Expense. Instructions Answer 1 of 1 May 1 Cash. .73,800 A. Mawani, Capital 73,800 2 Land 108,500 Building. 84,300 Equipment. 59,100 Cash.... 60,300 Notes Payable ($251,900$60,300) 191,600 4 Equipment. 17,000 Accounts Payable. 17,000 5 No entry required. 6 Prepaid Insurance. 2,580 Cash. 2,580 15 Cash. 1,830 Fees Earned. 1,830 19 Accounts Payable. 5,480 Cash. 5,480 20 Cash. 350 Accounts Receivable 1,060 Fees Earned. 1,410 30 Cash. 1,060 Accounts Receivable. 1,060 May 31 Cash. 3,100 Fees Earned. 3,100 31 Salaries Expense. 2,220 Cash. 2,220 31 Interest Expense .710 Cash. 710 31 A. Mawani, Drawings 1,540 Cash. 1,540 Please give me a Thumbs up \&. .Thanks