Selected transactions from the journal of June Concord, investment broker, are presented as follows. Date Account Titles and Explanation Aug.1 Cash Owner's Capital Ref. Debit Credit 7,200 7,200 (Owner's investment of cash in business) 10 Cash 3,744 Service Revenue 3,744 (Received cash for services performed) 12 Equipment 7,200 Cash 3,312 3,888 Notes Payable (Purchased equipment for cash and notes payable) 25 Accounts Receivable Service Revenue 2,448 2,448 (Billed clients for services performed) 31 Cash 1,296 Accounts Receivable 1,296 (Receipt of cash on account) Post the transactions to T-accounts. (Post entries in the order presented in the problem statement.) Cash Accounts Receivable Equipment Notes Payable Owner's Capital Service Revenue