Crane Ltd. had the following selected opening account balances at the end of April 30: Cash $1,300; Accounts Receivable $2,200; and Accounts Payable $900. Transactions during the month of May are presented in journal entry form below. GENERAL JOURNAL Date Account Titles Debit Credit May 4 Accounts Receivable 3,300 Service Revenue 3,300 7 Dividends Declared 400 Cash 400 11 Cash 1,700 Accounts Receivable 1,700 21 Cash 2,200 Service Revenue 2,200 25 25 Salaries Expense 2,700 Cash 2,700 28 Accounts Payable 400 Cash 400 30 Income Tax Expense 500 Cash 500 (b)