On May 31, 2021, Kelly's Services Company had account balances as follows:

Accounts payable	$ 9,900
Accounts receivable	26,950
Cash	15,390
Fees earned	80,800
Insurance expense	1,475
Building	225,000
Accumulated depreciation	75,000
Land	174,400
Miscellaneous expense	1,510
Prepaid insurance	2,000
Short-term mortgage payable	20,000
Long-term mortgage payable	225,000
Rent expense	8,000
Salary expense	35,300
Dividends	15,100
Supplies	950
Supplies expense	825
Utilities expense	3,800
Capital stock	80,000
Retained earnings (beginning balance on May 1, 2020)	20,000

Present (a) an income statement for May, (b) a statement of stockholders equity as of May 31, and (c) a classified balance sheet as of May 31, showing current assets, fixed assets, current liabilities, long term liabilities, stockholders equity.