On May 31, 2015, Deanas Services Company had account balances as follows:

Accounts payable $ 9,900 Accounts receivable 26,950 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 Dividends 15,100 Supplies 950 Supplies expense 825 Utilities expense 3,800 Capital stock 81,000 Retained earnings (beginning balance on May 1, 2015) 20,000 Present, in good form for the month of May, (a) an income statement, (b) a statement of retained earnings, and (c) balance sheet.