The following transactions are February activities of Swing Hard Incorporated, which offers golfing lessons in the northeastern United States. a. Swing Hard collected $34,400 from customers for lesson services provided in February b. Swing Hard sold a gift card for golf lessons for $175 cash in February C. Swing Hard received $5,700 from credit sales made to customers in January d. Swing Hard collected $3,200 in advance payments for golf lessons to start in June. e. Swing Hard billed a customer $200 for services provided between February 25 and February 28. The bill is to be paid in March. f. Swing Hard paid $6,200 for wages to its golf instructors for the month of February g. Swing Hard paid $2,900 for electricity used in the month of January. h. Swing Hard received an electricity bill for $990 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.) NA Answer is not complete. SWING HARD INCORPORATED I ncome Statement For the Month Ended February 28 Revenues Service Revenue OS 34.400 34,400 Total Revenues Expenses Utilities Expense Salaries and Wages Expense 990 Total Expenses Net Income