Sheffields 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 Sneads 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. Sheffields 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.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Mar. 1Mar. 3Mar. 5Mar. 6Mar. 10Mar. 18Mar. 19Mar. 25Mar. 30Mar. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Mar. 1Mar. 3Mar. 5Mar. 6Mar. 10Mar. 18Mar. 19Mar. 25Mar. 30Mar. 31	enter an account title for the journal entry on March 3	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on March 3	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on March 3	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on March 3	enter a debit amount	enter a credit amount
choose a transaction date Mar. 1Mar. 3Mar. 5Mar. 6Mar. 10Mar. 18Mar. 19Mar. 25Mar. 30Mar. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Mar. 1Mar. 3Mar. 5Mar. 6Mar. 10Mar. 18Mar. 19Mar. 25Mar. 30Mar. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Mar. 1Mar. 3Mar. 5Mar. 6Mar. 10Mar. 18Mar. 19Mar. 25Mar. 30Mar. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Mar. 1Mar. 3Mar. 5Mar. 6Mar. 10Mar. 18Mar. 19Mar. 25Mar. 30Mar. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Mar. 1Mar. 3Mar. 5Mar. 6Mar. 10Mar. 18Mar. 19Mar. 25Mar. 30Mar. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Mar. 1Mar. 3Mar. 5Mar. 6Mar. 10Mar. 18Mar. 19Mar. 25Mar. 30Mar. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
choose a transaction date Mar. 1Mar. 3Mar. 5Mar. 6Mar. 10Mar. 18Mar. 19Mar. 25Mar. 30Mar. 31	enter an account title to record salaries payment	enter a debit amount	enter a credit amount
	enter an account title to record salaries payment	enter a debit amount	enter a credit amount
	(Paid salaries expense)
choose a transaction date Mar. 1Mar. 3Mar. 5Mar. 6Mar. 10Mar. 18Mar. 19Mar. 25Mar. 30Mar. 31	enter an account title to record the payment to the creditor on account	enter a debit amount	enter a credit amount
	enter an account title to record the payment to the creditor on account	enter a debit amount	enter a credit amount
	(Paid creditor on account)
choose a transaction date Mar. 1Mar. 3Mar. 5Mar. 6Mar. 10Mar. 18Mar. 19Mar. 25Mar. 30Mar. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount