Manning Delivery Service has completed closing entries and the accounting cycle for $2018.$ The classified balance sheet on December $31,2018$ follows: E $($Click the icon to view the Decemberbalance sheet.$)$

The business is now ready to record January $2019$ transactions.

i$)($Click the icon to view the transactions.$)$

Read the requirements.

Requirement $1.$ Record each January transaction in the journal. Explanations are not required. $($Record debits first, then credits. Exclude explanations from journal entries.$)$

Jan. $3$: Collected $$400$ cash from customer on account.

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