Date Account Titles and Explanation Ref. Debit Credit May 5 Accounts Receivable 5,800 Service Revenue 5,800 (Billed for services performed) 12 Cash 4,200 Accounts Receivable 4,200 (Received cash in payment of account) Cash 3,100 Service Revenue 3,100 (Received cash for services performed) Post the transactions to T-accounts and determine each account's ending balance. (Post entries in the order presented in the problem statu 15 Cash Accounts Receivable > I Service Revenue . 2