Date Account Titles and Explanation Debit Credit uly 1 Cash 10100 Common Stock 10100 uly 1 Equipment 6720 Cash 1680 Accounts Payable 5040 uly 3 Supplies 760 Accounts Payable 760 uly 5 Prepaid Insurance 1560 Cash 1560 uly 12 Accounts Receivable 3110 Service Revenue 3110 uly 18 Accounts Payable 1260 Cash 1260 uly 20 Salaries and Wages Expense 1680 Cash 1680 uly 21 Cash 1340 Accounts Receivable 1340 uly 25 Accounts Receivable 2100 Service Revenue 2100 uly 31 Maintenance and Repairs Expense 240 Cash 240 uly 31 Dividends 500 Cash 500 (b) Post to the ledger accounts.(Post entries in the order of journal entries presented in the previous part.) Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accounts Payable Common Stock Dividends Service Revenue Maintenance and Repairs Expense Salaries and Wages Expense