The journal entries for Cullumber Ltd. were prepared below: Date Account Titles and Explanation Debit Credit Mar. 2 Cash 14,500 Common Shares 14,500 4 Vehicles 10,500 Cash 1,500 Accounts Payable 9,000 10 Accounts Receivable 2,000 Service Revenue 2,000 13 Advertising Expense 325 Cash 325 25 Cash 1,500 Accounts Receivable 1,500 27 Accounts Payable 9,000 Cash 9,000 30 Cash 800 Deferred Revenue 800 31 Dividends Declared 300 Cash 300