ing Hard collected $23,600 from customers for lesson services provided in February. Swing Hard sold a gift card for golf lessons for $100 cash in February. Swing Hard received $5,200 from credit sales made to customers in January. Swing Hard collected $3,650 in advance payments for golf lessons to start in June. Swing Hard billed a customer $130 for services provided between February 25 and February 28. The bill is to be paid in March. Swing Hard paid $5,250 for wages to its golf instructors for the month of February. Swing Hard paid $2,100 for electricity used in the month of January. Swing Hard received an electricity bill for $1,700 for the month of February, to be paid in March.