18 Cash 5,700 Service Revenue 5,700 (Received cash for delivery services) 20 Salaries and Wages Expense 650 Cash (Paid salaries for current period) 25 Utilities Expense 150 Accounts Payable (Received a bill for May utilities) 30 Dividends 700 Cash 700 (Paid dividends) 30 Accounts Receivable 1,100 Service Revenue 1,100 (Billed customer for delivery service) You are to post the journal entries to the accounts in the general ledger. (Post entries in the order of journal entries presented in the question.) Prepaid Insurance Equipment Accounts Payable Notes Payable Common Stock Common Stock Dividends Service Revenue Rent Expense Salaries and Wages Expense Utilities Expense