3. on may 1, 2021 , Beth'sservices Company had account balances as following :account payable 8,900, account receivable 25,950, cash 11,390 fees earned 70,800 insurance exp. 1,475 land 74,000, miscellaneous exp. 1,510 prepaid insurance 2,000 rent expenses 8,000 salary exp.35,000 dividents 15,100 supplies 950 supplies expenses 825 Utilities expenses 3,800 capital stock 81,000 retained earnings 20,000 present in good form. (a) an income statement for may, (b) a statement of retained earnings for may, (c) a balance sheet as of may 31, 2021