Current Attempt in Progress Ivanhoe Ltd. had the following selected opening account balances at the end of April 30: Cash $1,300; Accounts Receivable $2,200; and Accounts Payable $800. Transactions during the month of May are presented in journal entry form below. GENERAL JOURNAL Account Titles Debit Date Credit May 4 2,600 Accounts Receivable Service Revenue Dividends Declared 2,600 7 600 Cash 600 11 Cash 1,800 Accounts Receivable 1,800 21 Cash 2,000 Service Revenue 2,000 25 2,800 Salaries Expense Cash 2,800 28 Accounts Payable 400 Cash 400 30 Income Tax Expense 500 Cash 500 (b) Using Taccounts, enter the balances at April 30, post the Mayjournal entries to the general ledger and determine the balances at May 31. (Post entries in the order presented in the problem.) Cash April 30 > > Accounts Receivable Accounts Payable Dividends Declared Service Revenue Income Tax Expense Salaries Expense