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On February 3 , a company provides services on account for $28,000, terms 2/10,n/30. On February 9 , the company receives payment from the customer for those services on February 3. Record the service on account on February 3 and the collection of cash on February 9 . (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet 2 Record the services on account for $28,000, terms 2/10,n/30. Note: Enter debits before credits