b. Swing Hard sold a gift card for golf lessons for $130 cash in February. c. Swing Hard received $4,900 from services provided on account to customers in January. d. Swing Hard collected $4,300 in advance payments for services to start in June. e. Swing Hard billed a customer $160 for services provided between February 25 and February 28. The bill is to be p Required: Prepare journal entries to record the above transactions. (If no entry is required for a transaction/event, select "No- Required" in the first account field.) Answer is complete but not entirely correct. No Transaction 1 a. Cash Service Revenue 2 b. Cash Service Revenue General Journal Debit Crediti 32,800 32,800 130 130 4 d. Cash Deferred Revenue 3 3 C. Cash 4,900 Accounts Receivable 4,900 4,300 4,300 5 0. Accounts Receivable 160 Service Revenue 160