In the table below, for each transactions a-e, identify how much revenue should be recorded in February, if any. If no revenue is to be recorded, please provide an explanation as to why.
				Activity	Amount or Explanation
a.	Swing Hard collected $15,000 from customers for lessons given in February
b.	Swing Hard sold a gift card for golf lessons for $150 cash in February
c.	Swing Hard received $4,000 from credit sales made to customers in January
d.	Swing Hard collects $2,250 in advance payments for golf lessons to start in June
e.	Swing Hard bills a customer $125 for golf lessons given between February 25 and February 28. The bill is to be paid in March.
			In the table below, for each transactions f-h, identify how much expense should be recorded in February, if any. If no expense is to be recorded, please provide an explanation as to why.
	Activity	Amount or Explanation
f.	Swing Hard paid $4,750 to its golf instructors for working in February
g.	Swing Hard paid $1,750 for electricity used in the month of January
h.	Swing Hard received an electricity bill for $800 for the month of February, to be paid in March