The following nancial statements were prepared at the end of the month of May: TOPS IN TOPIARY INCOME STATEMENT FOR the month of May -- W-- -- - dvertising Expense $500 - $200 $1200 - $1,340 TOPS IN TOPIARY STATEMENT OF OWNER'S EQUITY FOR the month of MAY E:- _ TOPS IN TOPIARY - BALANCE SHEET AS OF MAY 31 _- - - m- M