Marigold Miniature Golf and Driving Range Inc. was opened on March 1 by Scott Verplank. The following selected events and transactions occurred during March.

Mar. 1		Invested $45,400 cash in the business in exchange for common stock.
3		Purchased Michelle Wies Golf Land for $39,380 cash. The price consists of land $10,040, building $23,380, and equipment $5,960. (Make one compound entry.)
5		Advertised the opening of the driving range and miniature golf course, paying advertising expenses of $1,622.
6		Paid cash $1,615 for a one-year insurance policy.
10		Purchased golf equipment for $2,750 from Singh Company, payable in 30 days.
18		Received golf fees of $1,175 in cash.
25		Declared and paid a $550 cash dividend.
30		Paid wages of $815.
30		Paid Singh Company in full.
31		Received $720 of fees in cash.

Marigold uses the following accounts: Cash, Prepaid Insurance, Land, Buildings, Equipment, Accounts Payable, Common Stock, Dividends, Service Revenue, Advertising Expense, and Salaries and Wages Expense. Journalize the March transactions. (Use Service Revenue account to record fees.) (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.)