3. (a, b, c, d, e)

The following transactions are February activities of Swing Hard Incorporated, which offers indoor golfing lessons in the northeastern United States. Swing Hard collected $34, 400 from customers for lesson services given in February. Swing Hard sold a gift card for golf lessons for $175 cash in February. Swing Hard received $5, 700 from services provided on account to customers in January. Swing Hard collected $3, 200 in advance payments for services to start in June. Swing Hard bells a customer $200 for services provided between February 25 and February 28. The bill is to be paid in March. 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.) Record the collection of $34, 400 from customers for lesson services given in February. Record the sale of a gift card for golf lessons for $175 cash in February. Record the receipt of $5, 700 from services provided on account to customers in January. Record the collection of $3, 200 in advance payments for services to start A in June. Record the billing of $200 to a customer for services provided between February 25 and February 28. The bill is to be paid in March