Swifty'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 $59.500 cash in the business in exchange for common stock of the corporation. 3 Purchased Snead's Golf Land for $47,100 cash. The price consists of land $25,000, building $9,300, and equipment $12,800, (Record this in a single entry) 5 Advertised the opening of the driving range and miniature golf course, paying advertising expenses of $2,200 cash. 6 Paid cash $3,150 for a 1 -year insurance policy. 10 Purchased golf clubs and other equipment for $5,400 from Tahoe Company, payable in 30 days. 18 Received golf fees of $1,000 in cash from customers for golf services performed. 19 Sold 115 coupon books for $30 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 $460 cash dividend. 30 Paid salaries of $750. 30 Paid Tahoe Company in full for equipment purchased on March 10. 31 Recelved $800 in cash from customers for golf services performed. Journalize the March transactions. Swifty's records golf fees as service revenue. (If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. Credit occount tities are automaticolly Indented when amount is entered. Do not indent manually. Record Journal entries in the order presented in the probiem.)