Marin Inc. was opened on August 1 by Joe Marin. The following selected events and transactions occurred during August.

Aug. 1		Invested $72,000 cash in the business in exchange for common stock.
3		Purchased OBriens Tree Service for $34,600 cash. The price consists of land $19,000, building $13,000, and equipment $2,600. (Make one compound entry.)
5		Advertised the opening of the business, paying advertising expenses of $1,300.
6		Paid cash $1,360 for a one-year insurance policy.
10		Purchased equipment for $2,500 from Cullumber Company, payable in 30 days.
18		Received fees for services of $1,800 in cash.
25		Declared and paid a $750 cash dividend.
30		Paid wages of $1,600.
30		Paid Cullumber Company in full.
31		Received $500 of fees in cash.

Marin 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 August transactions. (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.)

Date Account Titles and Explanation Debit Credit Aug. 1 Aug. 3 Aug. 5 Aug. 6 Aug. 10 Aug. 18 Aug. 25 Aug. 30 Aug. 30 Aug. 31