On February $3,$ a company provides services on account for $$26,500,$ terms $2/10,$ n$/30.$ On February $9,$ the company receives payment from the customer for those services on February $3.$

Record the service on account on February $3$ and the collection of cash on February $9.($If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$