Event $2$: Pouros Limited performed services to its customers for $$10,000.$ The customer will pay for the services in two weeks.

Account

Amount $($$$)$

Type of Cash Flow

Event $3$: Pouros Limited incurred $$2,000$ worth of electric utilities in the month of December and was billed for that amount on December $31$ st$.$ What should the company record on December $31$ st$?$

Account

Amount $($$$)$

Type of Cash Flow