The following transactions are February 2014 activities of InGolfHelp, which offers indoor golfing lessons. You have been hired to analyze the following transactions for a week in February 2014: February 15 InGolfHelp collected $15, 300 from customers for lessons given in February. February 15 InGolfHelp sold a gift card for golf lessons for $200 cash in February. February 18 InGolfHelp received $4,000 from credit sales made to customers in January. February 18 InGolfHelp collects $3, 150 in advance payments for golf lessons to start in June. February 19 InGolfHelp bills a customer $157 for golf lessons given between February 15 and February 18. The bill is to be paid in March. February 20 InGolfHelp paid $4, 220 to its golf instructors for the month of February. February 21 InGolfHelp paid $1, 365 for electricity used in the month of January. February 22 InGolfHelp received an electricity bill for $800 for the month of February, to be paid in March. Required: For each of the transactions, prepare journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)