Selected transactions for the Joel Berges Company are presented in journal form below.

Date Account Titles and Explanation Ref. Debit Credit
5-May Accounts Receivable 4,100
      Service Revenue 4,100
        (Billed for services performed)
12 Cash 2,400
     Accounts Receivable 2,400
       (Received cash in payment of account)
15 Cash 3,000
     Service Revenue 3,000
        (Received cash for services performed)

Required:
Post the transactions to T-accounts and determine each account's ending balance.