Prepare the journal entries to record these transactions on the books of Crane Company using a perpetual irventory system. iCredit occount tites are automatically indented when amount is entered. Do not indent manually if no entry is required, select "No Entry" for the account tidles and enter o for the amounts.) Assume that Crane Company received the balance due from Swifty Co. on January 2 of the following year instead of December 13. Prepare the journal entry to record the receipt of payment on January 2. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts.)