2. Using the four-column accounts from the continuing problem in Chapter 2, post the transactions to the ledger, creating new ledger accounts as necessary. Omit posting references. Calculate the new account balances at May 31 . 3. Prepare the unadjusted trial balance for Fitness Equipment Doctor, Inc., at May 31 . 4. Journalize and post the adjusting entries for May based on the following adjustment information. a. Record the expired rent. b. Supplies on hand, $450. e. Accrued salaries, $675. f. Unearned service revenue earned as of May 31,$700. 5. Prepare an adjusted trial balance for Fitness Equipment Doctor, Inc., at the end of May. 6. Prepare the income statement and statement of retained earnings for the threemonth period March 1 through May 31, 2018. Also prepare a balance sheet at May 31, 2018 7. Prepare and post closing entries. 8. Prepare a post-closing trial balance at May 31, 2018. Continuing Problem This problem continues the accounting process for Fitness Equipment Doctor, Inc, from the Continuing Problem in Chapter 2. The trial balance for Fitness Equipment Doctor, Inc., at April 30, 2018 , should look like this: The following transactions occurred during May