Selected transactions from the journal of June Feldman, investment broker, are presented below. Date Aug. 1 Ref. Credit Debit 5,500 5,500 10 2.860 2,860 12 5,500 Account Titles and Explanation Cash Owner's Capital (Owner's investment of cash in business) Cash Service Revenue (Received cash for services performed) Equipment Cash Notes Payable (Purchased equipment for cash and notes payable) Accounts Receivable Service Revenue (Billed clients for services performed) Cash Accounts Receivable (Receipt of cash on account) 2,530 2.970 25 1,870 1,870 31 990 990 JUNE FELDMAN, INVESTMENT BROKER Trial Balance Debit Credit $ $ 1 Totals $