M3-12 Recording Accrual Basis Expenses [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 paid $4,750 to its golf instructors for the month of February.
b.	Swing Hard paid $1,750 for electricity used in the month of January.
c.	Swing Hard received an electricity bill for $800 for the month of February, 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.)