Lucent Electrical Repair Performs Services Costing $3,000 on January 12 $$\begin{array} { | l | r | r | } \hline \quad\quad\quad&\quad&\quad \\\hline \\\hline\end{array}$$

Essay

Lucent Electrical Repair performs services costing $3,000 on January 12 and invoices the customer.
-Lucent receives the $3,000 on January 31.What entry is made on January 31 when the cash was received?
$$\begin{array} { | l | r | r | } \hline \quad\quad\quad&\quad&\quad \\\hline \\\hline\end{array}$$