25. Alpha failed to record the following AJE: The Sales account includes a $5,000 payment received in advance from a customer. By year end, only $3,000 of the merchandise had been delivered to the customer. 25. Alpha failed to record the following AJE: The Sales account includes a $5,000 payment received in advance from a customer. By year end, only $3,000 of the merchandise had been delivered to the customer