on may 1,xxxx, the retained earnings balance in moore services company was 51000. During May, 51000 was paid in dividends were paid . the amounts of the various assets, liabilities, revenues and expenses are as follow.

accounts payable 8900

accounts receivable 25950

cash 11390

common stock 50000

dividends 15100

fees earned 70800

insurance expense 1475

land 74400

miscellaneous expense 1510

prepaid insurance 2000

rent expense 8000

Retained earning beginning of may 51000

salary expense 35300

Supplies 950

supplies expense 825

utilities expense 3800

prepare an income statement for may , a retained earnings statement for may and a balance sheet as of May 31.