Sea View Tour operates a large catamaran which takes tourists at several island resorts on diving and sailing excursions. The company adjusts its account at the end of each month and closes its account at the end of each year. At 31 May 2021, the accounts balances appeared as below:

Accounts	RM
Cash	55,950
Account Receivable	14,500
Shop Supplies	2,400
Prepaid Insurance	3,000
Land	104,000
Building	72,000
Accumulated Depreciation - Building	3,900
Account Payable	5,380
Wages Payable	3,900
Unearned Revenues	8,000
Notes Payable	80,000
Capital	119,750
Drawing	89,600
Services Revenue	324,420
Rent Revenue	4,000
Wages Expense	117,500
Supplies Expense	15,000
Depreciation Expense - Building	3,600
Utilities Expense	38,800
Insurance Expense	33,000

Prepare the following financial statements for Sea View Tour:

1. Balance Sheet as at 31 May 2021 (20 marks)

Please answer the question fast. Need it Now!!