For each of the above situations, prepare the journal entry to record the subsequent cash transaction in April, not the journal or adjusted journal entry, but the subsequent transaction in April.

Zheng Corporation had the following selected transactions in the month of March. The company adjusts its accounts monthly.

1. At the end of March, Zheng has earned service revenue of $3,250 that it has not yet billed. It bills its clients for this amount on April 4. On April 30, it collects $2,300 of this amount due.