Sunland Ltd. had the following selected opening account balances at the end of April 30: Cash $1,600; Accounts Receivable $1,900; and Accounts Payable $900. Transactions during the month of May are presented in journal entry form below. GENERAL JOURNAL Date Account Titles Debit Credit May 4 Accounts Receivable 3,200 Service Revenue 3,200 7 Dividends Declared 500 Cash 500 11 Cash 1,400 Accounts Receivable 1,400 24 21 Cash 2,400 Service Revenue 2,400 25 Salaries Expense 2,600 Cash 2,600 28 Accounts Payable 400 Cash 400 30 Income Tax Expense 700 Cash 700 (b) Using T accounts, enter the balances at April 30, post the May journal entries to the general ledger and determine the balances at May 31. (Post entries in the order presented in the problem.) Using T accounts, enter the balances at April 30, post the May journal entries to the general ledger and determine the balances at 31. (Post entries in the order presented in the problem.) Cash April 30 1600 May 7 500 May 11 1400 May 25 2600 May 21 2400 May 28 400 May 30 May 30 Accounts Receivable Accounts Payable Dividends Declared Service Revenue Income Tax Expense Salaries Expense