Three Oaks Miniature Golf and Driving Range Inc. was opened on September 1, 2021. These selected
events and transactions occurred during September:
9/1	Stockholders invested $50,000 cash in the business
	in exchange for 5,000 shares of common stock of the corporation,
	at $1 par value.
9/3	Purchased Andy's Golf Land for $38,000 cash. The price
	consists of land $23,000, building $9,000, and equipment
	$6,000
9/5	Advertised the opening of the driving range and miniature golf
	course, paying advertising expense of $1,600 cash.
9/6	Purchased supplies for cash, $900.
9/6	Received a $15,000 advance on a short term bank note
	payable.
9/7	Paid cash $2,400 for a 1-year insurance policy.
9/10	Purchased golf clubs and other equipment for $4,800 from
	Golden Bear Company, payable in 30 days.
9/17	Received golf fess of $1,700 in cash from customers for golf
	fees earned.
9/19	Sold 100 coupon books for $25 each in cash. Each book
	contains ten coupons that enables the holder to play
	one round of miniature golf or to hit one bucket of golf balls.
	**100 books * 10 coupons = 1,000 coupons
9/25	Paid a $500 cash dividend.
9/26	Paid salaries of $700
9/27	Paid Golden Bear Company in full for equipment purchased
	on September 10th.
9/30	Received $800 in cash from customers for golf fees earned.
9/30	Billed the local Knights of Columbus Club for golf outing
	that took place on 9/29, $1,200.
9/30	Received a utilities invoice for $600 for the month of September, due
	October 15th.

Prepare the following adjusting entries as of 9/30/21:
1	Depreciation using the straight-line method, full month:
	a. 9/3 Equipment has a useful life of 5 years; no salvage.
	b. 9/3 Building has a useful life of 10 years; 600 salvage.
	c. 9/10 Equipment has a useful life of 5 years; no salvage
2	The note payable is a 90-day note given to the bank September 6, 2021 and
	bearing interest at 8% (use 360 days for denominator to compute prorated interest for the month).
	Prorate interest for the month.
3	50 coupons were redeemed during September for either a round of miniature
	golf, or for a bucket of balls.
4	Salaries accrued but unpaid were $375.
5	Of the supplies purchased on 9/6, 1/3 had been used.
6	One month of insurance had expired.
7	Three Oaks will need to bill for a birthday party held on 9/30 for $300.
8	Maintenance expense for the month of September is estimated to be $975.

Prepare the adjusted journal entry, adjusted ledger, and trail balance