The following transactions are February 2017 activities of InGolfHelp, which offers indoor golfing lessons. You have been hired to analyze the following transactions for a week in February 2017: 

February 15 InGolfHelp collected $15,000 from customers for lessons given in February. 

February 15 InGolfHelp sold a gift card for golf lessons for $150 cash in February. 

February 18 InGolfHelp received $4,000 from credit sales made to customers in January. 

February 18 InGolfHelp collected $2,250 in advance payments for golf lessons to start in June. 

February 19 InGolfHelp billed a customer $125 for golf lessons given between February 15 and February 18. The bill is to be paid in March. 

February 20 InGolfHelp paid $4,750 to its golf instructors for the month of February. 

February 21 InGolfHelp paid $1,750 for electricity used in the month of January. 

February 22 InGolfHelp received an electricity bill for $800 for the month of February, to be paid in March. 

Required: 

For each of the transactions, prepare journal entries. Be sure to categorize each account as an asset (A), liability (L), shareholders’ equity (SE), revenue (R), or expense (E).