On May 31, 20Y8, Deana's Services Company had account balances as follows: Accounts payable Accounts receivable $ 9,900 26,950 Cash Fees earned 11,390 70,800 Insurance expense 1,475 Land 74,400 Miscellaneous expense 1,510 Prepaid insurance 2,000 Rent expense 8,000 Salary expense Dividends Supplies Supplies expense Utilities expense Capital stock Retained earnings (beginning balance on May 1, 2018) Present, in good form, the following financial statements: 35,300 15,100 950 825 3,800 81,000 20,000