FedEx Corporation reported its balance sheet at May 31, 2013. Assume the following alphabetically listed accounts were included in its trial balance immediately prior to preparing the financial statements.

Required:
1. Based on the trial balance, provide the name of the account that would accompany (a) Prepaid Rent and (b) Depreciation Expense in deferral adjustments at May 31.
2. Based on the trial balance, provide the name of the account that would accompany (a) Interest Revenue and (b) Salaries and Wage Expense in accrual adjustments at May 31.
3. Prepare an income statement, statement of retained earnings, and classified balance sheet for the year ended May 31, 2013.