The following transactions are February activities of Swing Hard Incorporated, which offers indoor golfing lessons in the northeastern United States. If revenue is to be recognized In February, Indicate the amount. Activity a. Swing Hard collected $23,000 from customers for lesson services given in February b. Swing Hard sold a gift card for golf lessons for $190 cash in February c. Swing Hard received $6,900 from services provided on account to customers in January d. Swing Hard collected $4,500 in advance payments for services to start in June. e. Swing Hard billed a customer $215 for services provided between February 25 and February 28. The bill is to be paid in March. Amount