Selected transactions for the Nikolai Company are presented in journal form below 31 Date Account Titles and Explanation Ref. Debit Credit May 5 6,000 Accounts Receivable Service Revenue 6,000 (Billed for services performed) 12 Cash 1,470 Accounts Receivable 1,470 (Received cash in payment of account) 15 Cash 3,940 Service Revenue 3,940 (Received cash for services performed) Post the transactions to T-accounts. Make one T-account for each item and determine each account's ending balance. (Post entries in the order displayed in the problem.) Cash Accounts Receivable Service Revenue 5