Carla Vista Ltd. had the following opening account balances at July 31: Cash $3,500; Accounts Receivable $3,000; Equipment $2.500: Accounts Payable $1,500: Common Shares $3,000; and Retained Earnings $4,500. Carla Vista's general journal for the month of August is presented here: GENERAL JOURNAL Date Aug. 7 Account Titles Debit Credit Cash 2,000 Service Revenue 2,000 10 Equipment 4,000 Cash 1,500 Bank Loan Payable 2.500 14 Accounts Receivable. 1.250 Service Revenue 1.250 16 Cash 700 Deferred Revenue 700 28 Cash 600 Accounts Receivable 600 30 Salaries Expense 3,000 Cash 3,000 31 Dividends Declared 500 Cash 500