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 4,300 Service Revenue 4,300 (Billed for services performed) 12 Cash 1,900 Accounts Receivable 1,900 (Received cash in payment of account) 15 Cash 3,900 Service Revenue 3,900 (Received cash for services performed)