n February 3 , a company provides services on account for $31,500, terms 3/10,n/30. On February 9 , the company receives payment om the customer for those services on February 3. ecord the service on account on February 3 and the collection of cash on February 9. (If no entry is required for a particular ransaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the services on account for $31,500, terms 3/10,n/30. Note: Enter debits before credits