On May 31, 2017, Dean's Services Company had account balances as follows: $ 9,900 Accounts payable Accounts receivable 26,950 Cash 11,390 Foot carned Insurance expense 70,800 1.425 Land Mccellaneous 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, 2018) 20.000 Present, in good form the following financial statements: a. An Income Statement for May