To start her own business, Janet Simmons put $23,400 of her personal cash into the business account. Given the following additional transactions calculate the ending balance of each of the following accounts after all joumal entry amounts are posted: Cash, Accounts Receivable, Service Revenue and Deferred Revenue Item Description Ref. Debit Credit Accounts Receivable 1.800 Service Revenue 1,800 Cash $ 2 Cash 1,700 Accounts Receivable Accounts Receivable 1,700 Service Revenue Deferred Revenue 3 Cash 1.230 Deferred Revenue 1,230 x ? 4 Deferred Revenue 540 Service Revenue 540