J1 Ref. Account Titles and Explanation Debit Date Credit May 5 Accounts Receivable 5,100 Service Revenue 5,100 (Billed for services performed) 12 Cash 4,700 Accounts Receivable 4,700 (Received cash in payment of account) 15 Cash 3,900 Service Revenue 3,900 (Received cash for services performed) Post the transactions to T-accounts and determine each account's ending balance. (Post Cash 1