Selected transactions from the journal of June Feldman, investment broker, are presented below. Date Account Titles and Explanation Ref. Debit Credit Aug. 1 Cash 7,350 Owner's Capital 7,350 (Owner's investment of cash in business) 10 Cash 3,822 Service Revenue 3,822 (Received cash for services performed) Equipment 7,350 Cash 3.381 Notes Payable 3,969 (Purchased equipment for cash and notes payable) 25 Accounts Recevable 2,499 Service Revenue 2,499 (Billed clients for services performed) 31 Cash 1.323 Accounts Receivable 1.323 (Receipt of cash on account) 12 7 Accounts Receivable Equipment Notes Payable Owner's Capital Service Revenue Touthern Maria