Show Attempt History Current Attempt in Progress Selected transactions from the journal of Sheffield Corp., are presented as follows. Date Account Titles and Explanation Aug. 1 Cash Common Stock Debit Credit 5,990 5,990 (Issued common stock for cash) 10 Cash 2,730 Service Revenue 2,730 (Received cash for services performed) 12 Equipment 5,160 Cash 850 Notes Payable 4,310 (Purchased office equipment for cash and notes payable) 25 Account Receivable Service Revenue 1,460 1,460 (Billed clients for services performed) 31 Cash 910 Accounts Receivable 910 (Receipt of cash on account)