on 24th April:

Jasmine earned tutoring fees of $120 from the group of three students she had met before, though they did not have cash and promised to pay her within the next week.

then on the 30th April:

The three students who owed Jasmine money from 24 April settled what they owed via bank transfer.

my question is that for the 24th April transaction, I recorded it as accounts receivable, & tuition services income. However, for the second transaction, how would I record it in the ledger account as the money was sent via bank transfer (not cash) so it can't be an asset, which other accounting element does this transfer impact & how should I record it in the ledger ?

And in the ledgers, would we divide the 120 by 3 to show transactions made from each student or can we debit/credit together as a whole of $120?

thank you sooo much for your time and