4-8j: Comprehensive Problem 1 Kelly Pitney began her consulting business, Kelly Consulting, on April 1, 20Y8. The accounting cycle for Kelly Consulting for April, including financial statements, was illustrated in this chapter. During May, Kelly Consulting entered into the following transactions: Ma 3 Received cash from clients as an advance payment for services to be provided and by recorded it as unearned fees, $4,500. 5. Received cash from clients on account, $2,450. 19. Paid cash for a newspaper advertisement, $225. 13. Paid Office Station Co. for part of the debt incurred on April 5, $640. 15. Recorded services provided on account for the period May 1-15, 89,180. 16.Paid part-time receptionist for two weeks' salary including the amount owed on April BO, S750. 17. Recorded cash from cash clients for fees earned during the period May 1-16, 58,360. Record the following transactions on Page 6 of the journal: 20. Purchased supplies on account, $735. 21. Recorded services provided on account for the period May 16-20, $4,820. 25. Recorded cash from cash clients for fees earned for the period May 17-23, S7,900. 27. Received cash from clients on account, 89,520. 28. Paid part-time receptionist for two weeks'salary, S750. 30.Paid telephone bill for May, $260. 31. Paid electricity bill for May, $810. 31. Recorded cash from cash clients for fees earned for the period May 26-31, $3,300. 31. Recorded services provided on account for the remainder of May, $2,650. 31. Paid dividends, $10,500. H) Post the journal entries to the ledger of four-columns. Use the Chart of Accounts provided in the problem. The postings to the general ledger must be handwritten