M3-12 (Static) 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 Herd billed a customer $125 for services provided between February 25 and February 28. The bill is to be paid in March, Required: 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.) View transaction et View journal entry worksheet Required in the first account field.) View transaction llat View journal entry worksheet No Transaction General Journal Credit Dobit 15,000 1 Cash Service Revenue 15,000 2 b. 150 Cash Sales Revenue 150 3 c 4,000 Cash Accounts Receivable 4,000 4 d. Cash 2,250 2.250 0. 125 Accounts Receivable Service Revenue 125