The following transactions are February 2013 activities of Swing Hard Incorporated, which offers golfing lessons in the northeastern United States.

Swing Hard collected $22,800 from customers for lesson services provided in February.

Swing Hard sold a gift card for golf lessons for $185 cash in February.

Swing Hard received $4,800 from credit sales made to customers in January.

Swing Hard collected $3,300 in advance payments for golf lessons to start in June.

Swing Hard billed a customer $210 for services provided between February 25 thru February 28. The bill is to be paid in March.

Swing Hard paid $6,600 for wages to its golf instructors for the month of February.

Swing Hard paid $3,400 for electricity used in the month of January.

Swing Hard received an electricity bill for $1,210 for the month of February, to be paid in March.

Prepare an income statement for Swing Hard Incorporated for the month ended February 28, 2013. (This income statement would be considered �preliminary� because it uses unadjusted balances.)