7. Prepare an adjusted trial balance. Kelly Consulting POST-CLOSING TRIAL BALANCE April 30, 2018 ACCOUNT TITLE DEBIT CREDIT

1 Cash 22,100.00

2 Accounts Receivable 3,400.00

3 Supplies 1,350.00

4 Prepaid Rent 3,200.00

5 Prepaid Insurance 1,500.00

6 Office Equipment 14,500.00

7 Accumulated Depreciation 330.00

8 Accounts Payable 800.00

9 Salaries Payable 120.00

10 Unearned Fees 2,500.00

11 Common Stock 30,000.00

12 Retained Earnings 12,300.00

13 Dividends

14 Income Summary

15 Totals 46,050.00