=+1. The chart of accounts for Kelly Consulting is shown on page 158, and the post-closing trial balance as of April 30, 2010, is shown on page 166. For each account in the postclosing trial balance, enter the balance in the appropriate Balance column of a fourcolumn account. Date the balances May 1, 2010, and place a check mark (✔) in the Posting Reference column. Journalize each of the May transactions in a two-column journal using Kelly Consulting’s chart of accounts. (Do not insert the account numbers in the journal at this time.)