Emily Lee grew up in Vancouver and loves to be a tourist in her own city. In order to make money to pay for university, she opened a walking tour company, Very Vancouver. The following are transactions for the month of May 2017, the first month of operations. May 2 Emily moved $10,300 from her personal bank account to a business bank account at TD Bank. She also invested a laptop worth $1,116 into the business. May 3 Purchased supplies, including a microphone, and brochures for $765 cash. May 4 Purchased a printer for $540 on account. May 5 Purchased a one-year insurance policy for $1,800 cash. May 6 Emily withdrew $305 for a Mothers Day gift. May 8 Interviewed and hired one employee to assist with leading tours. May 10 Emily launched a social media campaign of Very Vancouver on Facebook. As a result, she received $2,150 of cash for future tour bookings. May 15 Led three tours of Stanley Park and received $660 cash. May 25 Led four tours of Granville Island, for $1,035. The customers on this tour had prepaid on May 10. The following information is known at May 31, 2017. The laptop has an estimated life of three years. The printer has an estimated life of three years. There are $255 of supplies that are not used. A portion of the insurance policy has expired. Wages of $520 were unpaid and unrecorded.

1. Post the above journal entries to the T-accounts.

2. Prepare a post-closing trial balance.

3. Prepare a classified balance sheet at May 31, 2017