Anonymous...your answer undoubtedly is helping..but I'm sorry to ask again...sorry because I didn't know how to convert the ledger into T account... I'll also didn't know how to add comment on the... questions that I've posted..I only learned this subject it's even not have been one week.. sorry for the inconvenience from me

it's ok...now I've manage to understand it

21:04 901 999+ + Answer 1 of 1 + summary transfers you can re Kelly Consulting Cash Date Particulars Amount Date Particulars Mer 01 Balance cld 22100 May-09 Misc Exp Maros Uneamed Fees 4500 May-33 Account Payable May 05 Account Receivable 2450 May 16 Salary Payable Mar 17 Account Receivable 8360 May-16 Salary Expense May 25 Fees Earned 7900 May-28Salary Expense May-27 Account Receivable 9520 May-30 Misc Exp Mar 31 Fees Earned 3300 May-31 Misc Exp May 31 Kelly Drawing Amount 225 640 120 750 750 260 810 10500 58130 14055 Account Receivable Date Particulars May 01 Balance cd May 15 Fees Earned May-21 Fees Earned Mar 31 Fees Earned May 31 Balance of Amount Date Particulars 3400 May-05 Cash 9180 May 17 Cash 4820 May-27 Cash 2650 280 20330 Amount 2450 8360 9520 20330 Supplies Date Particulars May-01 Balance c/d May-20 Account Payable Amount Date Particulars 1350 May-31 Supplies Exp 735 May-31 Balance 2085 Amount 1370 715 2085 Prepaid Rent Date Particulars May-01 Balanced Amount Date Particulars 3200 May-31 Rent Exp May 31 Balance 3200 Amount 1600 16001 3200 Prepaid Insurance Date Particulars May-01 balance c/d Amount Date Particulars 1500 May-31 Insurance Exp May 31 Balance c/ 1500 Amount 275 1225 1500 Office Equipment Date Particulars May 01 Balance c/d Amount Date Particulars 14500 May 31 Balance / Amount 14500 14500 14500 Accumulated Depreciation Date Particulars Amount Date Particulars Amount May-01 Balance c/d 330 660 May 31 Depreciation Exp 330 660 660 Mar 31 Balance / Accumulated Depreciation Date Particulars Amount Date Particulars May-01 Balance c/d 660 May-31 Depreciation Exp 6601 Amoun 33 33 66 May-31 Balance c/f Account Payable Date Particulars May-13 Cash May-31 Balance c/f Amount Date Particulars 640 May-01 Balance c/d 895 May-20 Supplies 1535 Amoun 80 73 153 Salaries Payable Date Particulars May-16 Cash May-31 Balance c/f Amount Date Particulars 120 May-01 Balance c/d 325 May-31 Salary Exp 445 Amoun 12 32 44 Unearned Fees Date Particulars May-31 Fees Earned May-31 Balance C/f Amount Date Particulars 3790 May-01 Balance c/d 3210 May-03 Cash 7000 Amoun 250 450 700 21:04 4.1991 + Answer 1 of 1 + Kelly Capital Date Particulars Amount 43300 Mey-31 Balance ! Amount Date Particulars May-01 Balance cd 42300 42300 42300 Kelly Drawing Date Amount Particulars May 31 Cash Amount Date Particulars 10500 Mar 31 Balance et 10500 10500 10500 Fees Earned Date Particulars Amount Date Particulars Amount May 15 Account Receivable 9180 May 21 Account Receivable 4820 May 25 cash 7900 May 31 Cash 3300 May 31 Account Receivable 2650 31640 May 31 Uneamed Fees 3790 31640 31640 May 31 income Summary Amount Salary Expense Date Particulars Mar 36 Cash May 28 Cash May-31 Salaries Payable Amount Date Particulars 750 750 325 May-31 income Summary 1825 1825 1925 Rent Expenes Date Particulars Mar 31 Prepaid Rent Amount Amount Date Particulars 1600 Mar 31 Income Summary 1500 1600 1500 Supplies Expense Date Particulars May-31 Supplies Amount Date Particulars Amount 1370 May 31 Income Summary 1370 1370 1370 Depreciation Expense Date Particulars May 31 Accumulated Depreciation Amount Amount Date Particulars 330 May-31 Income Summary 330 330 350 Insurance Cup Date Amount Particulars May-31 Prepaid Insurance Amount Date Particulars 275 May-31 Income Summary 275 275 275 Mistup Date Amount Particulars May 09 Cash May 30 Cash Map 31 Cash Amount Date Particulars 225 260 810 May-31 Income Summary 1295 1295 1295 ll