Crane Ltd. had the following selected opening account balances at the end of April 30: Cash $1,200; Accounts Receivable $1,800; and Accounts Payable $800. Transactions during the month of May are presented in journal entry form below. GENERAL JOURNAL Date Account Titles Debit Credit May Accounts Receivable 3,100 Service Revenue 3,100 Dividends Declared 700 Cash 700 11 Cash 1,800 Accounts Receivable 1,800 21 Cash 2,300 Service Revenue 2,300 25 Salaries Expense 2,800 Cash 28 Accounts Payable 200 Cash 30 Income Tax Expense 700 Cash 700 (b) Using T accounts, enter the balances at April 30, post the May journal entries to the general ledger and determine the balances at May 31. (Post entries in the order presented in the problem.) Cash Accounts Receivable Accounts Payable Dividends Declared Service Revenue Income Tax Expense Salaries Expense