Please create a trial balance for the following transactions.

Mar. 1 3 5 6 10 18 25 30 30 31 Invested $50,000 cash in the business in exchange for common stock. Purchased Michelle Wie's Golf Land for $38,000 cash. The price consists of land $10,000, building $22,000, and equipment $6,000. (Make one compound entry.) Advertised the opening of the driving range and miniature golf course, paying advertising expenses of $1,600. Paid cash $1,480 for a one-year insurance policy. Purchased golf equipment for $2,500 from Singh Company, payable in 30 days. Received golf fees of $1,200 in cash. Declared and paid a $500 cash dividend. Paid wages of $900. Paid Singh Company in full. Received $750 of fees in cash.