To start his own business, John Butler put $20,500 of his personal cash into the business account. Given the following additional transactions calculate the ending balance of each of the following accounts after all journal entry amounts are pested: Cash, Accounts Receivable, Service Revenue, Utilities Expense, and Accounts Payable Item Ref Credit Description Accounts Receivable Service Revenue Debit 1,400 1 Cash 1.400 Accounts Receivable 2 1.100 Cash Accounts Receivable 1,100 Service Revenue Utilities Expense Accounts Payable 0 0 3 435 Utilities Expense Accounts Payable 435 ? 4 305 Accounts Payable Cash 305