The following transactions are February activities of Swing Hard Incorporated, which offers golfing lessons in the northeastern United States.

a.	Swing Hard collected $31,600 from customers for lesson services provided in February.
b.	Swing Hard sold a gift card for golf lessons for $195 cash in February.
c.	Swing Hard received $4,500 from credit sales made to customers in January.
d.	Swing Hard collected $3,600 in advance payments for golf lessons to start in June.
e.	Swing Hard billed a customer $220 for services provided between February 25 and February 28. The bill is to be paid in March.
f.	Swing Hard paid $5,800 for wages to its golf instructors for the month of February.
g.	Swing Hard paid $3,000 for electricity used in the month of January.
h.	Swing Hard received an electricity bill for $1,130 for the month of February, to be paid in March.

The following transactions are February activities of Swing Hard Incorporated, which offers golfing lessons in the northeastern United States. a. Swing Hard collected $31,600 from customers for lesson services provided in February b. Swing Hard sold a gift card for golf lessons for $195 cash in February. c. Swing Hard received $4,500 from credit sales made to customers in January. d. Swing Hard collected $3,600 in advance payments for golf lessons to start in June. e. Swing Hard billed a customer $220 for services provided between February 25 and February 28. The bill is to be paid in March. f. Swing Hard paid $5,800 for wages to its golf instructors for the month of February. g. Swing Hard paid $3,000 for electricity used in the month of January. h. Swing Hard received an electricity bill for $1,130 for the month of February, to be paid in March. 1. Prepare an income statement for Swing Hard Incorporated for the month ended February 28. (This income statement would be considered "preliminary" because it uses unadjusted balances.) SWING HARD INCORPORATED Income Statement For the Month Ended February 28 Revenues $ 31,600 220 31,820 Service Revenue Total Revenues Expenses Salaries and Wages Expense Utilities Expense Net Income