Sandhill Ltd. had the following selected opening account balances at the end of April 30: Cash $1,430; Accounts Receivable $1,870; and Accounts Payable $840. Transactions during the month of May are presented in journ entry form below. GENERAL JOURNAL Date Account Titles Debit Credit May 4 Accounts Receivable 2,880 Service Revenue 2,880 7 Dividends Declared 470 Cash 470 11 Cash 1,870 Accounts Receivable 1,870 21 Cash 1,910 Service Revenue 1,910 25 Salaries Expense 2,320 28 Accounts Payable 190 Cash 190 30 Income Tax Expense 730 Cash 730 2,320 Cash (b) Using T accounts, enter the balances at April 30, post the May journal entries to the general ledger and determine the ending balances. (Post entries in the order presented in the problem.) Cash April 30 1,430 April 30 Accounts Receivable April 30 1,870 Accounts Payable April 30 840 Dividends Declared Service Revenue Income Tax Expense Salaries Expense