Surepar Disc Golf Course was opened on March 1 by Brian Lando. The following selected events and transactions occurred during March:

Mar. 1 Invested $60,000 cash in the business in exchange for common stock.

3 Purchased Arnie’s Golf Land for $38,000 cash. The price consists of land $26,000, shed $8,000, and equipment $4,000.

5 Advertised the opening of the driving range and miniature golf course, paying advertising expenses of $1,600.

6 Paid cash $3,800 for a one-year insurance policy.

10 Purchased golf discs and other equipment for $1,050 from Wheeler Company payable in 30 days.

18 Received $420 in cash for golf fees.

19 Sold 100 coupon books for $18 each. Each book contains 4 coupons that enable the holder to play one round of disc golf.

25 Declared and paid an $800 cash dividend.

30 Paid salaries of $280.

30 Paid Wheeler Company in full.

31 Received $200 cash for golf fees.

Instructions

Journalize the March transactions.

Carl Brown decided to establish an advertising agencyto be known as brown advertising inc. Browns Business transactions for the first month of operations ending june 30th, 2016 were as follows. Journalize browns business transactions.

June 1 Stockholders invested $40,000 cash in the business in exchange for common stock.

June 2 Paid office rent for one month, $1,600.

June 2 Purchased office equipment on account, $11,700.

June 4 Paid cash for office supplies, $700.

June 6 Paid the telephone bill, $425

June 12 Recieved $5,120 cash for advertising fees earned.

June 15 Paid $4,000 on accounts payable balance.

June 20 Recieved $3,200 cash for advertising fees earned.

June 25 Paid $2,200 wages to office secretary

June 30 Paid $5,000 in cash dividends.

1-Mark invested $20,000 cash in the business

2-Purchase equipment for $15,000 in cash

3-Purchase supplies on account for $500.00

4-Billing clients for $3,000 for services

5-Paid $300.00 for advertising expense for business

Instructions:

Journalize the following transactions. Do not provideexplanations.

Please write a correct account titles in complete word.Example: Account Payable.

(Omit a letter S in the end of word).

Journalize these accounting transactions:

(a) Stockholders invested $12,000 in the business in exchange for common stock.

(b) Insurance of $800 is paid for the year.

(c) Supplies of $1,800 are purchased on account.

(d) Cash of $7,500 is received for services rendered.