To start his own business, Sam Davis put $21,100 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 posted: Cash, Utilities Expense, Accounts Payable, Deferred Revenue, and Service Revenue Item Description 1 Utilities Expense Ref. Debit Credit 460 Cash Accounts Payable 460 Utilities Expense 2 Accounts Payable 415 Accounts Payable Cash 415 Deferred Revenue 3 Cash 1,415 Service Revenue Deferred Revenue 1,415 ? 4 Deferred Revenue 795 Service Revenue 795