Wildhorse Ltd. had the following selected opening account balances at the end of April 30: Cash $1,500; Accounts Receivable $2,1 and Accounts Payable $800. Transactions during the month of May are presented in journal entry form below. GENERAL JOURNAL Date Account Titles Debit Credit May 4 Accounts Receivable 3,000 Service Revenue 3,000 7 Dividends Declared 700 Cash 700 11 Cash 1,600 Accounts Receivable 1,600 21 Cash 2,100 Service Revenue 2,100 25 Salaries Expense 2,900 Cash 2,900 28 Accounts Payable 200 Cash 200 30 Income Tax Expense 650 Cash 650 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.) Cash Accounts Receivable Accounts Payable Dividends Declared Service Revenue Income Tax Expense Salaries Expense