The following transactions are February activities of Swing Hard Incorporated, which offers indoor golfing lessons in the northeastern United States.

Swing Hard paid $$4,750$ to its golf instructors for the month of February.

Swing Hard paid $$1,750$ for electricity used in the month of January.

Swing Hard received an electricity bill for $$800$ for the month of February, to be paid in March.

Required:

Prepare journal entries to record the above transactions. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$