DeQuan Matthews of Sports to Go recorded the following transactions in a general journal during the month of May. General Journal J1 Date Account Titles and Explanation Ref. Debit Credit May 5 Cash 3,480 Service Revenue 3,480 (Performed service for cash) 16 Accounts Payable 460 Cash 460 (Payment of accounts payable) 18 Utilities Expense 160 Cash 160 (Paid utilities) Cash Date Explanation Ref. Debit Credit Balance May 1 Balance J1 J1 J1