1. Enter transactions directly into t-accounts (use separate sheet, you do not have to submit that). 2. Prepare an unadjusted trial balance (use worksheet below).3. Enter adjustments (use worksheet below).At the end of May, the following adjustment data were assembled. Insurance expired during May is $275.Supplies on hand on May 31 are $715.Depreciation of office equipment for May is $330.Accrued receptionist salary on May 31 is $325.Rent expired during May is $1,600.Unearned fees on May 31 are $3,210.4. Prepare an adjusted trial balance (use worksheet below).5. Prepare a set of financial statements (use separate sheet)6. Journalize closing entries. (use separate sheet)

Page of 6 ZOOM 1. Kelly Pitney began her consulting business, Kelly Consulting, on April 1, 2019. At the end of April, the ending balances are as follows: Kelly Consulting Post-Closing Trial Balance April 30, 2019 Account No. Debit Credit Balances Balances Cash Accounts Receivable Supplies... Prepaid Rent Prepaid Insurance Office Equipment Accumulated Depreciation Accounts Payable Salaries Payable.. Unearned Fees Kelly Pitney, Capital 11 12 14 15 16 18 19 21 22 23 31 22,100 3,400 1,350 3,200 1,500 14.500 330 800 120 2,500 42.300 46,050 46,050 During May, Kelly Consulting entered into the following transactions: May 3 3 Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $4,500. 5 Received cash from clients on account, $2,450. 9 13 15 16 17 Paid cash for a newspaper advertisement, $225. Paid Office Station Co. for part of the debt incurred on April 5, $640. 5, Provided services on account for the period May 1-15, $9,180. Paid part-time receptionist for two weeks' salary including the amount owed on April 30, $750. Received cash from cash clients for fees earned during the period May 1-16, $8,360. Purchased supplies on account, $735. Provided services on account for the period May 16-20, $4,820. Received cash from cash clients for fees earned for the period May 17-23, $7,900. Received cash from clients on account, $9,520. Paid part-time receptionist for two weeks' salary, $750. May 20 21 25 27 28 30 Daid talenhan hill for May $260. Page of 6 ZOOM submit that). Required: For the month of May 1. Enter transactions directly into t-accounts (use separate sheet, you do not have 2. Prepare an unadjusted trial balance (use worksheet below). 3. Enter adjustments (use worksheet below). At the end of May, the following adjustment data were assembled. Insurance expired during May is $275. Supplies on hand on May 31 are $715. Depreciation of office equipment for May Is $330. Accrued receptionist salary on May 31 is $325. Rent expired during May is $1,600. Unearned fees on May 31 are $3,210. 4. Prepare an adjusted trial balance (use worksheet below). 5. Prepare a set of financial statements (use separate sheet) 6. Journalize closing entries. (use separate sheet) Accounts Unadjusted Trial Balance Adjustments Adjusted Trial Balance