How can I figure out

Sunland Ltd$.$ had the following opening account balances at July $31$: Cash $$4,500$; Accounts Receivable $$3,000$; Equipment

$$2,500$; Accounts Payable $$2,000$; Common Shares $$3,000$; and Retained Earnings $$5,000.$ Sunland's general journal for the

month of August is presented here:

General Journal

Date

Account Titles

Debit

Credit

Aug.

$7$

Cash

$1,800$

Service Revenue

$1,800$

$10$

Equipment

$5,000$

Cash

Bank Loan Payable

$14$ Accounts Receivable $1,500$

Service Revenue

$16$ Cash

$600$

Deferred Revenue

$28$ Cash

$900$

Accounts Receivable

$30$

Salaries Expense

$3,000$

Cash

Dividends

Dividends Declared

$600$

Cash

$600$