I did adjusting entries, post accounts and created adjusted trial balance for you in that file. Please create Balance sheet, income statement and owners equity statement.

C F H 1 M N 0 o P R S DI E Adjusting entries Supplies 2080 1-May Supply Experise 31-May 1330 200 200 1330 1330 31-May 1330 31-Mayl - 750 Insurance Expense 31 May 2001 3000 3000 1500 1 31-May Insurance Expense Prepaid Insurance 2 31-May Supply Expense Supplies 3 31-May Depreciation Expense - Buildings Contra asset acccount Accumulated Depreciation-Building 31 May Depreciation Expense Equipment Contra asset acccount Accumulated Depreciation-Equipment 4 31-May Interest expense Interest Payable 5 31-May Unearned rent revenue Rent revenue 6 31-May Salary expense Salary payable Prepaid Insurance 2400 200 2200 1500 Accumulated Depreciation Building 3000 31-May 400 400 2200 Unearned rent revenue 33001 2200 Accumulated Depreciation Equipment 1500 31-May 750 2200 750 31-May 11001 Interest Expense 2001 Depreciation expense - Building 3000 31 May MAC's Balance Adjusted Trial Balance May 31, 2017 Depreciation expense - Equipment 1500 Interest Payable 31-May 200 A B 1 2 1. Adjusting entries 3 4 5 6 7 8 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 47 48 49 50 51 52 68 p 3.2 A DR CR 3500 750 2200 200 60000 3000 1500 1-May - 31-May 31 May rent revenue 10300 2200 12500 Salary Payable 31 May 7501 3000 1500 15000 Cash Supplies Prepaid Insurance Insurance expense Building Depreciation Expense - Bldg Depreciation Expense Eq Accumulated Depreciation-Blde Accumulated Depreciation- Equipment Accounts payable Uncanned rent revenue Rent revenue Mortgage payable Interest experise Interest payable Salary payable Owners capital Advertising expense Supply expense Salary and wages expense Utilities expense Land 4800 1100 12500 40000 Salary Expense 1-May 3300 31 May 750 31-May 4050 400 400 750 41380 600 1330 4050 900 12000 105430 105430 0 0 0