Selected journal entries for the Splish Brothers Inc. are presented below.

								J1
Date		Account Titles and Explanation		Ref.		Debit		Credit
May 5		Accounts Receivable				5,040
		Service Revenue						5,040
		(Billed for services performed)
12		Cash				1,670
		Accounts Receivable						1,670
		(Received cash in payment of account)
15		Cash				3,070
		Service Revenue						3,070
		(Received cash for services performed)

Post the transactions using the standard form of account. (Post entries in the order displayed in the problem.)

Cash
Date	Explanation	Ref	Debit	Credit	Balance
May 5May 12May 15		J1
May 5May 12May 15		J1
Accounts Receivable
Date	Explanation	Ref	Debit	Credit	Balance
May 5May 12May 15		J1
May 5May 12May 15		J1
Service Revenue
Date	Explanation	Ref	Debit	Credit	Balance
May 5May 12May 15		J1
May 5May 12May 15		J1