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 Stockholders' Equity Assets Liabilities a. Swing Hard paid $6,200 for wages to its golf instructors for the month of February -6,200 No Effect Salaries and Wages Expense (+E)-6,200 b. Swing Hard paid $2.900 for electricity used in the month of January c. Swing Hard received an electricity bill for $990 for the month of February, to be paid in March