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Avaya'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 levested 555,500 cash in the business in exchange for common stock of the corporation 3 Purchased Sead's Golf Land for 144,100 cash. The orice consists of land 122,500, building $8,710, and equipment $12,890 (Record this in a single entry) 5 Advertised the opening of the driving range and miniature golf course, paying advertising expenses of 52,230 cath 6 Paid cash $2.500 for a 1-year Insurance policy 10 Purchased golf dubs and other event for $4,850 From The Company. payable in 3 days 15 Received golf fees of $1,800 in cash from customers for golf services performed 19 Sold 100 coupon books for $20 cach In cas Exchbook contains to coupons that enable the holder to play one round of miniature golf or to hit one bucket of golf bals. (Hint: The revenue should not be recognized the customers use the coupons.) 25 Paid a $600 cash dividend. 30 Pald salaries of $750 30 Paid Tahoe Company in M for equipment purchased on March 10 Received 5930. In cash from customers for golf services performed Journalize the Marchions Ayayal's records of fees service (If no entry is required, select "No Entry for the account titles and enter for the amount Credit Awalan in the order presented in the problem des Journalize the March transactions. Ayayai's records golf fees as service revenue. (If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Credit Date Account Titles and Explanation Mar.1 Cash Debit $5,500 - Common Stock 55.500 Mar. Land 22,500 Buildings 3.710 Fouipment 12,890 Cash 44,100 Mar 5 Advertising Expense 2,230 Cash 2,230 Mar. Prepaid urance 3,500 Cash 3,500 Mar. 10 Equipment 4,850 Accounts Payable 4,050 Mar 18 Cash 1,800 Service Revenue 1,000 Mar 19 Cash 2,000 Uncared Service Revenus 2,000 Mar 25 Dividends s Cash 4,850 Mar. 10 Equipment 4,850 Accounts Payable 1,800 Mar. 18 Cash 1,800 Service Revenue 2,000 Hly. Mar. 19 Cash 2,000 Unearned Service Revenue 660 Mar. 25 V Dividends 660 Cash 750 Mar. 30 Salaries and Wages Expense 750 Cash (Paid salaries expense) Mar. 30 Accounts Payable 4,850 4,850 Cash (Paid creditor on account) 930 Mar. 31 Cash Service Revenue 930