$\backslash$table$[[$Date$,$Account Titles and Explanation,Ref.,Debit,$\backslash$table$[[$J$1],[$Credit$]]],[$May $5,\backslash$table$[[$Accounts Receivable$],[$Service Revenue$],[($Billed for services performed$)]],,5,000,5,000],[12,\backslash$table$[[$Cash$],[$Accounts Receivable$],[($Received cash in payment of account$)]],,4,400,4,400],[15,\backslash$table$[[$Cash$],[$Service Revenue$]],,3,800,\mathrm{.}3,800$