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The following transactions are February activities of Swing Hard Incorporated, which offers indoor golfing lessons in the nor

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a $31,600 because amount earned and received belongs to February
b $195 because amount earned and received belongs to February
c $0 because revenue was earned in January
d $0 because revenue belongs to June
e $220 because even though the cash is not received, the revenue is considered to be earned in Feb
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