Brief Exercise 3-11 b Sunland Ltd. had the following selected opening account balances at the end of April 30: Cash $1,630; Accounts Receivable $1,650; and Accounts Payable $900 530 GENERAL JOURNAL Date Account Titles Debit Credit May 4 Accounts Receivable 3,370 Service Revenue 3,370 7 Dividends Declared 530 Cash 11 Cash 1,910 Accounts Receivable 1,910 21 Cash 1,930 Service Revenue 1,930 25 Salaries Expense 2,290 Cash 2,290 28 Accounts Payable 200 Cash 200 30 Income Tax Expense 770 Cash 770 (b) Using T accounts, enter the balances at April 30, post the May journal entries to the general ledger and determine the ending balances. (Post entries in the or Cash April 30 1630 May 7 530 May 11 1910 May 25 2290 May 21 1930 May 28 200 May 30 Accounts Receivable 1650 May 11 April 30 1910 May 4 3370 Accounts Payable Accounts Payable 900 May 28 April 30 200 Dividends Declared May 7 530 Service Revenue May 4 3370 May 21 1930 Income Tax Expense May 30 Salaries Expense 2290 May 25