M3-11 Recording Accrual Basis Revenues [LO 3-3]

The following transactions are February activities of Swing Hard Incorporated, which offers indoor golfing lessons in the northeastern United States.

A. Swing Hard collected $15,000 from customers for lesson services given in February.
B. Swing Hard sold a gift card for golf lessons for $150 cash in February.
C. Swing Hard received $4,000 from services provided on account to customers in January.
D. Swing Hard collected $2,250 in advance payments for services to start in June.
E. Swing Hard bills a customer $125 for services provided between February 25 and February 28. The bill is to be paid in March.
Prepare journal entries to record the above transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)