Holz Disc Golf Course was opened on March 1 by Brothers Holz. The following selected events and transactions occurred during March. Mar. 1 Invested $21,000 cash in the business.
3 Purchased Rainbow Golf Land for $14,000 cash. The price consists of land $10,500, shed $2,100, and equipment $1,400. (Make one compound entry.)
5 Paid advertising expenses of $600 .
6 Paid cash $680 for a one-year insurance policy.
10 Purchased golf discs and other equipment for $1,200 from Stevenson Company payable in 30 days.
18 Received $1,200 in cash for golf fees (Holz records golf fees as service revenue).
19 Sold 100 coupon books for $20 each. Each book contains 4 coupons that enable the holder to play one round of disc golf.
25 Withdrew $700 cash for personal use.
30 Paid salaries of $300.
30 Paid Stevenson Company in full.
31 Received $2,100 cash for golf fees.

Holz Disc Golf uses the following accounts: Cash, Prepaid Insurance, Land, Buildings, Equipment, Accounts Payable, Unearned Service Revenue, Owner's Capital, Owner's Drawings, Service Revenue, Advertising Expense, and Salaries and Wages Expense.

Journalize the March transactions.