The following are transactions for the month of May 2023, the first month of operations.
May 2 Emily moved $5,500 from her personal bank account to a business bank account at TD Bank. She also invested a laptop worth $900 into the business.
May 3 Purchased supplies, including a microphone, and brochures for $600 cash.
May 4 Purchased a printer for $360 on account.
May 5 Purchased a one-year insurance policy for $2,400 cash.
May 6 Emily withdrew $200 for a Mother’s Day gift.
May 8 Interviewed and hired one employee to assist with leading tours.
May 10 Emily launched a social media campaign of Very Vancouver on Facebook. As a result, she received $1,920 of cash for future tour bookings.
May 15 Led three tours of Stanley Park and received $600 cash.
May 25 Led four tours of Granville Island for $1,000. The customers on this tour had prepaid on May 10.
The following information is known at May 31, 2023.

The laptop has an estimated life of three years.
The printer has an estimated life of three years.
There are $200 of supplies that are not used.
A portion of the insurance policy has expired.
Wages of $500 were unpaid and unrecorded.

Required
1. Prepare journal entries for the May transactions.
2. Post the journal entries to the general ledger accounts using T-accounts.
3. Prepare and post all required adjusting entries to the T-accounts.
4. Prepare an income statement, statement of changes in equity, and classified balance sheet.
5. Prepare the journal entries for the closing entries and post them to the T-accounts.
6. Prepare a post-closing trial balance.