Crane Ltd. had the following selected opening account balances at the end of April 30: Cash $1,600; Accounts Receivable $2,100; 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 4 Accounts Receivable 2,900 ervice Revenue 2,900 7 Dividends Declared 400 Cash 400 11 Cash 1,900 Accounts Receivable 1,900 S