On September 1st, 2017, J&s Trucking sold in cash $1,500 a pre-delivery to be done for XYZ Inc. J&s will transport 300 Television sets from Miami to Los Angeles. The delivery is to take place on October 15th 2017. What JE should, the J&s Accountant, do for September 2017 closing regarding the above pre-delivery? J&s sent XYZinc discount vouchers for future deliveries. J&s sent the vouchers FOB Destination and the appropriate party payed DHL $35 in cash for the delivery of the vouchers