Please answer this. And do a short explanation of how you do it after the answers

The T-accounts of Mercury Farm Equipment Repair follow as of May 31, 2018 EEB (Click the icon to view the T-accounts.) Prepare Mercury Farm Equipment Repair's trial balance as of May 31, 2018 Trial Balance May 31, 2018 Balance Debit Credit Account Title Cash Accounts Payable Accounts Receivable Equipment Building Land Notes Payable Common Stock Dividends Service Revenue Salaries Expense Property Tax Expense Advertising Expense Total