May 5: Received cash from clients on account, \\( \\$ 2,450 \\). May 9: Paid cash for a newspaper advertisement, \\( \\$ 225 \\). May 13: Paid Office Station Co. for part of the debt incurred on April 5, \\( \\$ 640 \\). May 15: Recorded services provided on account for the period May \\( 1-15, \\$ 9,180 \\). Check My Work In preparing closing entries, recall that (1) revenue accounts are debited for their balances credited for their balances. The difference between the revenue and expenses is either cred May 31: Recorded cash from cash clients for fees earned for the period May \\( 26-31, \\$ 3,30 \\) May 31: Recorded services provided on account for the remainder of May, \\( \\$ 2,650 \\). May 31: Paid dividends, \\( \\$ 10,500 \\). May 27: Received cash from clients on account, \\( \\$ 9,520 \\). May 28: Paid part-time receptionist for two weeks' salary, \\( \\$ 750 \\). May 30: Paid telephone bill for May, \\( \\$ 260 \\). May 31: Paid electricity bill for May, \\( \\$ 810 \\)