Ethan uses the cash method of accounting and a calendar year he received the following payments from clients a check from clients #1 in the amount of 1091on December 26 2018 deposited December 24 2018 an electronic payment of 1968 from clients #3 made and deposited on January 2 2019 for service rendered on December 16 2018 cash in the amount of 292 received December 9 2018 from client #4 which he forgot to deposit until January 12 2019 when should Ethan report this income