101 31 31 Paid employees' salaries $2,200, office rent $1,900, and utilities $560. Record as a compound entry. The business received $1,120 for medical screening services to be performed next month. Paid cash dividends of $7,200. 31 The business uses the following accounts: Cash; Accounts Receivable; Office Suppl Land; Accounts Payable; Advertising Payable; Unearned Revenue; Notes Payable; Common Stock; Dividends; Service Revenue; Salaries Expense; Rent Expense; Utilities Expense; and Advertising Expense. Requirements 1. Journalize each transaction. Explanations are not required. 2. Post the journal entries to the T-accounts, using transaction dates as posting references in the ledger accounts. Label the balance of each account Bal. 3. Prepare the trial balance of Vince York, M.D., as of July 31, 2018