The following transactions are February activities of Swing Hard Incorporated, which offers indoor golfing lessons in the northeastern United States Swing Hard collected $32,800 from customers for lesson services given in February b. Swing Hard sold a gift card for golf lessons for $130 cash in February Swing Hard received $4,900 from services provided on account to customers in January d Swing Hard collected $4,300 in advance payments for services to start in June. e Swing Hard billed a customer $160 for services provided between February 25 and February 28. The bill is to be paid in March. Required: 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 3 4 5 Record the collection of $32,800 from customers for lesson services given in February Note: Enter debits before credits Transaction General Journal Debit Credit Journal entry worksheet 5 Record the collection of $32,800 from customers for lesson services given in February Note: Enter debits before credits Transaction General Journal Debit Credit a. Record entry Clear entry View general journal Journal entry worksheet