12. XYZ Services performs $200 of services for a customer on account on 12/20/19. On 12/29/19 Services receives $200 from the customer. XYZ Services makes an entry on 12/20/19 to record the revenue, but fails to make an entry on 12/29/19 to record the receipt of cash from the customer. What effect (if any) does it have on the income statement and balance sheet of XYZ Services if they do not make the entry on 12/29/19