Brief Exercise 2-8 Selected journal entries for the Nikolai Company are presented below Date Account Titles and Explanation Ref. Debit Credit May 5 Accounts Receivable 5,160 Service Revenue 5,160 (Billed for services performed) 2,020 12 Cash 2,020 Accounts Receivable Received cash in payment of account 3,790 15 Cash 3,790 Service Revenue (Received cash for services performed) Post the transactions using the standard form of account. (Post entries in the order displayed in the problem.)