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. 19 Sold 125 coupon books for $20 each in cash. Each book contains 10 coupons that enable the holder to play one round of miniature golf or to hit one bucket of golf balls. (Hint: The revenue should not be recognized until the customers use the coupons.) 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. Journalize the March transactions. Oriole's records golf fees as service revenue. (If no entry is required, select "No Entry" for the account titles and enter 0 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. List all debit entries before credit entries.) journal entries in the order presented in the problem. List all debit entries before credit entries.) Accounts Payable Accounts Receivable Advertising Expense Bonds Payable Buildings Cash Common Stock Dividends Equipment Income Tax Expense Income Tax Payable Insurance Expense Interest Expense Land Maintenance and Repairs Expense Mortgage Payable No Entry Notes Payable Notes Receivable Prepaid Insurance Prepaid Rent Rent Expense Rent Revenue Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Sales Revenue Service Revenue Supplies Supplies Expense Unearned Service Revenue Utilities Expense Website