1 Use the information provided in the journal entry to post the transaction to the t-account. Post in DR/CR order. Date Accounts and Explanation Nov. 1 Cash Unearned Revenue Collected cash for future services Date Accounts and Explanation Nov. 6 Cash Debit Bright Capital Bright, the owner, invested cash in the business in exchange for capital. 25,200 Date Accounts and Explanation Debit Nov. 7 Accounts Receivable Service Revenue Provided services on account. Credit Nov. 1 25,200 Debit Credit 28,300 700 Credit 700 28,300