28. Paid part-time receptionist for two weeks' salary, 30. Paid telephone bill for May, $260. 31. Paid electricity bill for May, $810. )JU Received cash from cash clients for fees earned for the period May 26-31, $3.300 31. Provided services on account for the remainder of May, $2,650. 31. Kelly withdrew $10,500 for personal use. Instructions Exhibit 9, and the post-closing trial balance as of April 30, 2019, is shown in Exhibit 17. For each account in the balance in the appropriate Balance column of a our-column account. Date the balances May 1, 2019, and place a check mark ) in the Posting Reference column. Journalize each of the May transactions in a two column journal starting on Page 5 of the journal and using Kelly Consulting's chan 1. The chart of accounts for Kelly Consulting is shown in post-closing trial balance, enter the of accounts. (Do not insert the account numbers in the journal at this time.) 2. Post the journal to a ledger of four-column accounts. 3. Prepare an unadjusted trial balance. 4. At the end of May, the following adjustment data were assembled. Analyze and use these data to complete parts (5) and (6). a. Insurance expired during May is $275. b. Supplies on hand on May 31 are $715. 28. Paid part-time receptionist for two weeks' salary, 30. Paid telephone bill for May, $260. 31. Paid electricity bill for May, $810. )JU Received cash from cash clients for fees earned for the period May 26-31, $3.300 31. Provided services on account for the remainder of May, $2,650. 31. Kelly withdrew $10,500 for personal use. Instructions Exhibit 9, and the post-closing trial balance as of April 30, 2019, is shown in Exhibit 17. For each account in the balance in the appropriate Balance column of a our-column account. Date the balances May 1, 2019, and place a check mark ) in the Posting Reference column. Journalize each of the May transactions in a two column journal starting on Page 5 of the journal and using Kelly Consulting's chan 1. The chart of accounts for Kelly Consulting is shown in post-closing trial balance, enter the of accounts. (Do not insert the account numbers in the journal at this time.) 2. Post the journal to a ledger of four-column accounts. 3. Prepare an unadjusted trial balance. 4. At the end of May, the following adjustment data were assembled. Analyze and use these data to complete parts (5) and (6). a. Insurance expired during May is $275. b. Supplies on hand on May 31 are $715