$1/3/2022$ X company sold inventory of $ $100000,$ the customer signed five equal checks amounting to $$20000$ each, the date of each check at the beginning of each month started $1/4/2022*2/3/2022$ the above checks were sent to Arab bank for collection$1/4/2022$ checks #$1$ collectedthe debit side of the journal entry on $1/3/2022$