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

								J1
Date		Account Titles and Explanation		Ref.		Debit		Credit
May 5		Accounts Receivable				5,000
		Service Revenue						5,000
		(Billed for services performed)
12		Cash				2,100
		Accounts Receivable						2,100
		(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. Make one T-account for each item and determine each accounts ending balance.

Cash Accounts Receivable Service Revenue