On May 1, 2007, the amount of Mary Beth's capital in Beth's Services Company was $101,000. During May, she withdrew $15,100 from the business. The amounts of the various assets, liabilities, revenues, and expenses are as follows:

Accounts payable	$ 8,900
Accounts receivable	25,950
Cash	11,390
Fees earned	70,800
Insurance expense	1,475
Land	74,400
Miscellaneous expense	1,510
Prepaid insurance	2,000
Rent expense	8,000
Salary expense	35,300
Supplies	950
Supplies expense	825
Utilities expense	3,800

Present, in good form, (a) an income statement for May, (b) a statement of owner's equity for May, and (c) a balance sheet as of May 31.