The following transactions are February activities of Swing Hard Incorporated, which offers golfing lessons in the northeastern United States. For each of the following transactions, complete the table below, indicating the amount and effect (+ for increase and - for decrease and +/- for increase and decrease) of each transaction under the accrual basis. The first transaction is provided as an example. (Indicate +/- if the effects offset within a category.) Transaction a. Swing Hard collected $15,000 from customers for lesson services provided in February b. Swing Hard sold a gift card for golf lessons for $150 cash in February c. Swing Hard received $4,000 from credit sales made to customers in January d. Swing Hard collected $2,250 in advance payments for golf lessons to start in June e. Swing Hard billed a customer $125 for services provided between February 25 and February 28. The bill is to be paid in March. Stockholders' Equity Assets Liabilities +15,000 No Effect Service Revenue (+R) +15,000