Selected transactions for the Brook Wang Company are presented in journal form below.

Date		Account Titles and Explanation		Ref.		Debit		Credit
May 5		Accounts Receivable				5,100
		Service Revenue						5,100
		(Billed for services performed)
12		Cash				1,600
		Accounts Receivable						1,600
		(Received cash in payment of account)
15		Cash				3,200
		Service Revenue						3,200
		(Received cash for services performed)

Post the transactions to T-accounts and determine each account's ending balance. Cash Accounts Receivable Service Revenue