J1 Date Account Titles and Explanation Ref. Debit Credit May 5 Accounts Receivable 5,900 Service Revenue 5,900 (Billed for services performed) 12 Cash 4,600 Accounts Receivable 4,600 (Received cash in payment of account) 15 Cash 3,000 Service Revenue 3,000 (Received cash for services performed) Post the transactions to T-accounts and determine each account's ending balance. (Post entries in the order statement.) Cash I Accounts Receivable Service Revenue