Enter the transactions into the T-accounts and then into the four-column ledgers. Be sure to calculate the balance after each entry in the four-column ledgers. On Dec. 1, received $6,000 for services rendered to a client. Cash Cash Date Explanation Ref Debit Credit Balance Service Revenue Service Revenue Date Explanation Ref Debit Credit Balance On Dec. 5, received $6,000 from selling shares of stock. Cash Cash Date Explanation Ref Debit Credit Balance Common Stock Common Stock Date Explanation Ref Debit Credit Balance