Crane Ltd. had the following opening account balances at July 31: Cash $3,000; Accounts Receivable $1,000; Equipment $2,000; Accounts Payable $2,500; Common Shares $1,000; and Retained Earnings $2,500. Crane's general journal for the month of August is presented here: GENERAL JOURNAL Date Account Titles Debit Credit Aug Cash 1,700 Service Revenue 1.700 10 Equipment 4,000 Cash 2,500 Bank Loan Payable 1,500 14 Accounts Receivable 1,250 Service Revenue 1.250 16 16 Cash 800 Deferred Revenue 800 28 Cash 800 Accounts Receivable 800 30 Salaries Expense 1,000 Cash 1,000 31 Dividends Declared 500 Cash 500