.

1 DATE May 3 Cash DESCRIPTION POST. REF. DEBIT CREDIT 11 4,500.00 2 Unearned Fees 23 4,500.00 3 May 5 Cash 11 2,450.00 4 Accounts Receivable 12 2,450.00 5 May 9 Miscellaneous Expense 59 225.00 6 Cash 11 225.00 7 May 13 Accounts Payable 21 640.00 8 Cash 11 640.00 9 May 15 Accounts Receivable 12 9,180.00 10 Fees Earned 41 9,180.00 11 May 16 Salary Expense 51 12 Cash 11 750.00 13 acoounts payable 750.00 14 May 17 Fees Earned 41 8,360.00 15 Cash 11 8,360.00