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 $13,600 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 $4,000 from credit sales made to customers in January.
February 18		InGolfHelp collected $2,300 in advance payments for golf lessons to start in June.
February 19		InGolfHelp billed a customer $159 for golf lessons given between February 15 and February 18. The bill is to be paid in March.
February 20		InGolfHelp paid $4,050 to its golf instructors for the month of February.
February 21		InGolfHelp paid $1,600 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.)

make general entry worksheet