Sunland Miniature Golf and Driving Range Inc. was opened on March 1 by Scott Verplank. The following selected events and transactions occurred during March.

Mar. 1		Invested $ 52,800 cash in the business in exchange for common stock.
3		Purchased Michelle Wies Golf Land for $ 38,160 cash. The price consists of land $ 9,810, building $ 22,120, and equipment $ 6,230. (Make one compound entry.)
5		Advertised the opening of the driving range and miniature golf course, paying advertising expenses of $ 1,603.
6		Paid cash $ 1,422 for a one-year insurance policy.
10		Purchased golf equipment for $ 2,710 from Singh Company, payable in 30 days.
18		Received golf fees of $ 1,278 in cash.
25		Declared and paid a $ 510 cash dividend.
30		Paid wages of $ 906.
30		Paid Singh Company in full.
31		Received $ 770 of fees in cash.

Sunland 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 March transactions. (Use Service Revenue account to record fees.) (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.)