Sandhill Miniature Golf and Driving Range Inc. was opened on March 1 by Michael Wear. These selected events and transactions occurred during March. 1Shareholders invested $45,800 cash in the business in exchange for common shares of the corporation Purchased Anie's Golf Land for $40,100 cash. The price consists of land $25,100, building $9,300, and equipment S$5,700 Advertised the opening of the driving range and miniature golf course, paying advertising expenses of $1,700 cash. Paid cash $2,200 for a 1-year insurance policy Purchased golf clubs and other equipment for $5,000 from Golden Bear Company, payable in 30 days. Reeed golf fees of $1,300 in cash from customers for golf fees earned Sold 90 coupon books for $23 each in cash. Each book contains ten coupons that enable the holder to play one round of miniature golf or to hit one bucket of golf balls. (Hint: The revenue is not earned until the customers use the coupons.) 25 Declared and paid a $520 cash dividend Paid salaries of S770 Paid Golden Bear Company in full for equipment purchased on March 10 3: Received $790 in cash from customers for golf fees earned 3 Paid estimated income taxes for the month amounting to $100 The company uses these accounts: Cash, Prepaid Insurance, Land Buildings, Equipment, Accounts Payable, Unearned Revenue, Common Shares, Retained Earnings, Dividends Declared, Service Revenue, Advertising Expense, Salaries Expense, and Income Tax Expense Prepare journal entries to record the March transactions. (Credit account titles are automatically indented when the 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.) Mar. 3 To recard psyment of s anes :To record peyment t Pauipmert purchased Te rencord payment nnme tax