Selected transactions for the Joel Berges Company are presented in journal form below.
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Date
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Account Titles and Explanation
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Ref.
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Debit
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Credit
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May 5
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Accounts Receivable
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4,100
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Service Revenue
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4,100
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(Billed for services performed)
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12
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Cash
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2,400
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Accounts Receivable
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2,400
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(Received cash in payment of account)
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15
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Cash
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3,000
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Service Revenue
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3,000
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(Received cash for services performed)
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Post the transactions to T-accounts and determine each account's ending balance.