Qs2)(42=8) The following transactions are February activities of Swing Hard Incorporated, which offers golfing lessons in the northeastern United States. For each of the following transactions, complete the spreadsheet, indicating the amount and effect ( + for increase and for decrease) of each transaction under the accrual basis. Write NE if there is no effect on the category. Indicate +/ - if the effects offset within a category. Include revenues as a subcategory of stockholders' equity, as shown for the first transaction, which is provided as an example. Transaction a. Swing Hard collected $15,000 from customers for lesson services provided in February. b. Swing Hard sold a gift card for golf lessons for $150 cash in February. c. Swing Hard received $4,000 from credit sales made to customers in January. d. Swing Hard collected \$2,250 in advance payments for golf lessons to start in June. e. Swing Hard billed a customer $125 for services provided between February 25 and February 28. The bill is to be paid in March. (Marks will be deducted if + or sign is not given)