The following events pertain to Bills Company:

December $28,2024$ Bills was contacted by a customer for possible accounting and tax$-$services. December $30,2024$ Bills signed a formal agreement with the customer to provide accounting and tax services in $2025.$

January $4,2025$ The customer paid $$1,000$ in advance for the services to be provided by Bills Company.

January $11,2025$ Bills provided accounting and tax services to the customer.

Using accrual$-$basis accounting, on which date should Bills Company record revenue for the accounting and tax services?