ngenal Accounting, 2e Unread) Practice Brief Exercise 1 Your answer is partially correct. Try again Selected transactions for the Nikolai Company are presented in journal form below. Date Account Titles and Explanation Ref. Debit Credit May 5 Accounts Receivable Service Revenue 5,000 5,000 (Billed for services performed) 12 Cash 1,400 Accounts Receivable 1,400 (Received cash in payment of account) 15 Cash 3,000 Service Revenue 3,000 (Received cash for services performed) Post the transactions to T-accounts. Make one T-account for each item and determine each account's ending balance. (Post entries in the order displ the problem.) Cash 1400 5/5 3000 5/15 4400 Ending Bal