Floating Speed Boat has completed all of its journal entries and adjusting entries for the month of May 2018. The adjusted trial balance is shown below. Note: during the month of May, the owner of Floating Speed Boat invested $6,990 into the business.

Required nd balance sheet. sut boxes. \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Floating Speed Boat } \\ \hline \multicolumn{2}{|c|}{ As at Mance Sheet } \\ \hline Assets & & \\ \hline Cash & & \\ \hline Accounts Receivable & & \\ \hline Prepaid Insurance & & \\ \hline Equipment & & \\ \hline Less: Accumulated Depreciation-Equipment & & \\ \hline Net Equipment & & \\ \hline Total Assets & & \\ \hline Liabilities & & \\ \hline Accounts Payable & & \\ \hline Interest Payable & & \\ \hline Unearned Revenue & & \\ \hline Notal Liabilities & & \\ \hline \end{tabular} Floating Speed Boat Statement of Owner's Equity For the Month Ended May 31, 2018 \begin{tabular}{|l|l|l|} \hline Murray, Capital at May 1,2018 & & \\ \hline Add: & & \\ \hline Net Income (Loss) & & \\ \hline Investments & & \\ \hline Total Additions & & \\ \hline Subtotal & & \\ \hline Less: Murray, Withdrawals & & \\ \hline Murray, Capital at May 31, 2018 & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|l|}{\begin{tabular}{c} Floating Speed Boat \\ Adjusted Trial Balance \\ May 31, 2018 \end{tabular}} \\ \hline Account Titles & DR & CR \\ \hline Cash & $8,440 & \\ \hline Accounts Receivable & $7,400 & \\ \hline Prepaid Insurance & $1,500 & \\ \hline Equipment & $64,340 & \\ \hline Accumulated Depreciation-Equipment & & $1,430 \\ \hline Accounts Payable & & $9,990 \\ \hline Interest Payable & & $140 \\ \hline Unearned Revenue & & $5,470 \\ \hline Notes Payable & & $15,460 \\ \hline Murray, Capital & & $47,560 \\ \hline Murray, Withdrawals & $1,560 & \\ \hline Service Revenue & & $5,830 \\ \hline Advertising Expense & $360 & \\ \hline Depreciation Expense & $370 & \\ \hline Insurance Expense & $400 & \\ \hline Interest Expense & $210 & \\ \hline Rent Expense & $1,300 & \\ \hline Total & $85,880 & $85,880 \\ \hline \end{tabular}