Current Attempt in Progress The following selected transactions for Sheridan Bryce Company are presented in journal form. J1 Date Account Titles and Explanation Ref. Debit Credit May 5 Accounts Receivable 5,500 Service Revenue 5,500 (Billed for services performed) 12 Cash Accounts Receivable 4,600 4,600 (Received cash in payment of account) 15 Cash Service Revenue (Received cash for services performed) 3,100 3,100 : Cash Accounts Receivable Service Revenue