On May 7, Juanita Construction provides services on account to Michael Wolfe for $3,900. Michael pays for those services on May 13. Required: For Juanita Construction, record the service on account on May 7 and the collection of cash on May 13. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the services on account of $3,900 on May 7. Note: Lnter debits before credits