e1-33B need help with. Thanks!

Prepare the balance sheet of Office Plus Copy Center Inc. at May. 31, 2014

This is info for E1-32B

Prepare the income statement and the statement of retained earnings of office plus copy center Inc for the month of may: Income statement OPC Centre Inc. Income statement For the month ended May 31, 2014 Service revenue $ 450,300 Less: Expense: Salarieis expense $ 230,000 Utilities expenses $ 10,500 Rent expense $ 3,700 Net income / (net loss) $ 206,100 Statement of retained earnings: OPC Centre Inc. Statement of retained earnings For the month ended May 31, 2014 Retained earnings, May 1, 2014 0 Add: Net income $ 206,100 Earnings available for distribution $ 206,100 Less: Dividend $ (12,500) Retained earnings, May 31, 2014 $ 193,600