You are appointed as the accountant for Neptune Enterprises. Below are the transactions for the month of May:

• May 1: Received $10,000 from customers as advance payment for services to be rendered.
• May 5: Purchased equipment worth $5,000 on credit from Mercury Suppliers.
• May 10: Paid $3,000 for rent expenses.
• May 15: Received $8,000 from customers for services rendered.
• May 20: Paid $2,000 for utilities expenses.
• May 25: Paid $1,500 as salaries to employees.
• May 31: Declared and paid $500 in dividends.

Prepare the General Ledger accounts, Trial Balance, and Income Statement for Neptune Enterprises for the month of May.