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	Amount
a. Swing Hard collected $16,400 from customers for lesson services given in February.
b. Swing Hard sold a gift card for golf lessons for $165 cash in February.
c. Swing Hard received $2,200 from services provided on account to customers in January.
d. Swing Hard collected $2,900 in advance payments for services to start in June.
e. Swing Hard billed a customer $190 for services provided between February 25 and February 28. The bill is to be paid in March.