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On May 1, 2006, the amount of common stock in Moore Services Company was $71,000 and retained earnings was $30,000. During May, the company paid dividends of $15,100. The amounts of the various assets, liabilities, revenues, and expenses are as follows: 2. $8,900 25,950 11,390 70,800 1,475 74,400 1,510 2,000 8,000 35,300 Accounts payable Accounts receivable Cash Fees earned Insurance expense Land Miscellaneous expense Prepaid insurance Rent expense Salary expense Supplies Supplies expense Utilities expense 950 825 3,800 Present in good form (a) an income statement for May, (b) a retained earnings statement for May, and (c) abalance sheet as of May 31