J1 Date Account Titles and Explanation Ref. Debit Credit May 5 Accounts Receivable 5,160 Service Revenue 5,160 (Billed for services performed) 12 Cash 2,040 Accounts Receivable 2,040 (Received cash in payment of account) 15 Cash 3,180 Service Revenue 3,180 (Received cash for services performed) Cash Accounts Receivable Service Revenue