The following transactions are February activities of InGolfHelp, which offers indoor golfing lessons. You have been hired to analyze the following transactions for a week in February: February 15 InGolfHelp collected $13,200 from customers for lessons given in February. February 15 InGolfHelp sold a gift card for golf lessons for $170 cash in February. February 18 InGolfHelp received $2,900 from credit sales made to customers in January. February 18 InGolfHelp collected $2,100 in advance payments for golf lessons to start in June. February 19 InGolfHelp billed a customer $151 for golf lessons given between February 15 and February 18. The bill is to be paid in March. February 20 InGolfHelp paid $4,010 to its golf instructors for the month of February. February 21 InGolfHelp paid $1,500 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.)