Account Dividends... Utilities expense Accounts receivable Delivery expense Retained earnings Salary expense. Balance Account $ 3,100 Common stock. 1,500 Accounts payable 6,000 Service revenue. 500 Equipment ... 5,800 Note payable. I 8,800 Cash ........... Balance 17,100 4,300 20,900 29,200 20,000 19,000 April 30, 2018 Balance Debit Credit Account LLLLLLLLL 11 Total