The July transactions were as follows. July 8 Received $10,189 in cash on June 30 accounts receivable. 9 Paid employee salaries $2,100. 11 Received $7,320 in cash for services performed. 14 Paid creditors $4,810 of accounts payable. 17 Purchased supplies on account $720. 22 Billed customers for services performed $4,700. 30 Paid employee salaries $3,114, utilities $1,767, and repairs $386. 31 Paid $400 cash dividend. Instructions (a) Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of July 1 . Provision should be made for the following additional accounts: Dividends, Service Revenue, Maintenance and Repairs Expense, Salaries and Wages Expense, and Utilities Expense. (b) Journalize the transactions, including explanations. (c) Post to the ledger accounts. (d) Prepare a trial balance on July 31, 2014. P3-6B The trial balance of American Dry Cleaners on June 30 is given here