Prepare three ledger account forms like the one in Exhibit 9 for the following accounts: Cash (111), Accounts Receivable (113), and Service Revenue (411). Post the transactions that are recorded in SE8 to the ledger accounts for 2014, at the same time making the proper posting references.

SE8: Sept. 6 billed a customer for services performed, $3,800.

Sept.16 Received partial payment from the customer billed on September 6, $1,800.

Exhibit: 9

Accounts Payable Date 2014 July 5 Item General Ledger Account No. 212 Balance Post. Ref. Debit Credit Debit Credit a 2,600 5,200 5,200 3,000 8,200 5,600 680 6,280