M3-13 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.) View transaction list Journal entry worksheet Record the payment of $4,750 to its golf instructors for the month of February. Note: Enter debits before credits. Transaction General Journal Debit Credit . Record entry Clear entry View general journal View transaction list Journal entry worksheet Record the receipt of an electricity bill for $800 for the month of February, to be paid in March. Note: Enter debits before credits Transaction General Journal Debit Credit c. Record entry Clear entry View general journal