Selected transactions are presented in journal entry form below. For each entry, 

(a) Provide an explanation of the transaction.

(b) Using T accounts, post the journal entries to the general ledger.

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GENERAL JOURNAL Account Titles Debit 3,200 1,900 200 2,000 2,500 200 750 Date Credit May 5 Accounts Receivable Service Revenue 12 Cash 15 Supplies 20 Cash 25 Salaries Expense 28 Accounts Payable 30 Income Tax Expense 3,200 1,900 200 2,000 2,500 200 750 Accounts Receivable Accounts Payable Service Revenue Cash Cash Cash