The following transactions are february activities of swing hard incorporated, which offers indoor golfing lessons in the northeastern united states.(a) swing hard collected $15,000 from customers for lesson services 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 services provided on account to customers in january.(d) swing hard collected $2,250 in advance payments for services to start in june.(e) swing hard bills a customer $125 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.)

A

cash        15,000 debit

accounts receivable 15,000 credit

B

cash            150 debit

   gift card liaiblity     150 credit

C

accounts receivable     4,000 debit

         services revenue           4,000 credit

D

cash           2,250 debit

       unearned revenue    2,250 credit

E

accounts receivable 125 debit

     service revenues            125 credit

Explanation:

A

we increase cash and decrease the customers accounts

B

we record the cash proceeds and use a liability for the obligation in the near future to provide services to a customer

C

we recognize the revenue and increase our accounts receivable

D

as the colleciton is in advance the revenue is not earned. this is a liability as we now have the obligation to perform services in the near future

E

we must match the revenue whn the time it occurs and that time was february not march.

there's 11 people for the 1st position. then, no matter who gets it, there's only 10 left for the second, and then 9 left for the third. 11 x 10 x 9 = 990.   the answer is there are 990 different ways the positions can be filled by these applicants