$\backslash$table$[[\backslash$table$[[$At May $31,2019],[($millions of dollars$)]],$Debit,Credit$],[$Accounts Payable,,$$2,960],[$Accounts Receivable,$$9,200,],[$Accumulated Depreciation,,$29,100],[$Cash$,2,300,],[$Common Stock,,$3,200],[$Depreciation Expense,$3,300,],[$Dividends$,710,],[$Equipment$,59,500,],[$Goodwill$,10,900,],[$Income Tax Expense,$120,],[$Income Tax Payable,,$3,300],[$Interest Expense,$590,],[$Interest Receivable,$200,],[$Interest Revenue,,$60],[$Notes Payable $($long$-$term$),,27,600],[$Notes Payable $($short$-$term$),,1,000],[$Office Expenses,$13,760,],[$Prepaid Rent,$900,],[$Rent Expense,$3,300,],[$Repairs and Maintenance Expense,$2,800,],[$Retained Earnings,,$14,770],[$Salaries and Wages Expense,$24,800,],[$Salaries and Wages Payable,,$1,740],[$Service Revenue,,$69,700],[$Supplies$,500,],[$Transportation Expense,$20,550,],[$$$153,430,$$$153,430]]$

$3-$a$.$ Prepare an income statement for the year ended May $31,2019.$

$3-$b$.$ Prepare a statement of retained earnings for the year ended May $31,2019.$

$3-$c$.$ Prepare a classified balance sheet at May $31,2019.$