The following transactions are February activities of Swing Hard Incorporated, which offers indoor golfing lessons in the northeastern United States. 1. Swing Hard collected $15,000 from customers for lesson services given in February.
2. Swing Hard sold a gift card for golf lessons for $150 cash in February.
3. Swing Hard received $4,000 from services provided on account to customers in January.
4. Swing Hard collected $2,250 in advance payments for services to start in June.
5. 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.