Hollybrook Dental keeps its Accounts Receivable account in running-balance format. On May 1, 2025 the account had an opening balance of $3,200 (debit). The following events affected patient accounts during May.
| Date | Event |
|---|
| May 6 | Billed patients $2,900 for services performed. |
| May 13 | Received $2,400 in payments from patients on account. |
| May 21 | Billed patients $1,700 for services performed. |
| May 28 | Received $1,900 in payments from patients on account. |
Required: Using the Running Balance format, post the opening balance (Balance b/d) and the four May events to the Accounts Receivable account, keeping the running balance correct after each posting, then balance the account off on May 31, 2025 (Balance c/d). Name each posting after the other account involved.