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PART 1: ACCOUNTING CALCULATIONS Kelly Pitney began her consulting business, Kelly Consulting, on 1 April 2019. During May, Kelly Consulting entered into the following transactions: May 3. Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, RM4,500. 5. Received cash from clients on account, RM2,450. 9. Paid cash for a newspaper advertisement, RM225. 13. Paid Office Station Co. for part of the debt incurred on April 5, RM640. 15. Provided services on account for the period May 1-15, RM9,180. 16. Paid part-time receptionist for two weeks' salary including the amount owed on April 30, RM750. 17. Received cash from cash clients for fees earned during the period May 1-16, RM8,360. 20. Purchased supplies on account, RM735. 21. Provided services on account for the period May 16-20, RM4,820. 25. Received cash from cash clients for fees earned for the period May 17-23, RM7,900. 27. Received cash from clients on account, RM9,520. 28. Paid part-time receptionist for two weeks' salary, RM750. 30. Paid telephone bill for May, RM260. 31. Paid electricity bill for May, RM810. 31. Received cash from cash clients for fees earned for the period May 26-31, RM3,300. 31. Provided services on account for the remainder of May, RM2,650. 31. Kelly withdrew RM10,500 for personal use. Additional information: The ending balances of the accounts as of 30 April 2019 are as follows:Additional information: The ending balances of the accounts as of 30 April 2019 are as follows: Kelly Consulting Post-Closing Trial Balance April 30, 2019 Account Debit Credit No. Balances Balances 11 22,100 Accounts Receivable .mmmmmmmmm 12 3,400 Supplies ....1 101 1 MIN 14 1,350 Prepaid Rent......... 15 3,200 Prepaid Insurance.. 16 1,500 Office Equipment ................. .! ! ! 18 14,500 Accumulated Depreciation...... ......!...! ! ! !" 19 330 Accounts Payable..........!! !! ! 21 800 Salaries Payable 22 120 Unearned Fees... ...!' 23 2,500 Kelly Pitney, Capital......41414 31 42,300 46,050 46,050 6/12Chart of Accounts for Kelly Consulting Cash Kelly Pitney, Capital Accounts Receivable Kelly Pitney, Drawing Supplies Fees Earned Prepaid Rent Salary Expense Prepaid Insurance Rent Expense Office Equipment Supplies Expense Accumulated Depreciation Depreciation Expense Accounts Payable Insurance Expense Salaries Payable Miscellaneous Expense Unearned FeesTEMPLATES FOR PART 1 SECTION I: JOURNAL ENTRIES Debit Credit No. Date Account names (RM) (RM) May 3 Cash 4.500 Unearned Fees 4.500 2 May 5SECTION II: T-ACCOUNTS A Cash 2019 RM 2019 RM May 1 Balance c/d 22,100 May 3 Unearned Fees 4,500 2019 RM 2019 RM 2019 RM 2019 RM 2019 RM 2019 RM 2019 RM 2019 RMSECTION III: ADJUSTING JOURNAL ENTRIES No. Date Account names Debit Credit (RM) (RM) (a) (b) (c) (d) (e) (f)SECTION IV: ADJUSTED TRIAL BALANCE Kelly Consulting Adjusted trial balance as at 31 May 2019 Unadjusted Adjustment Adjusted Account Name Debit Credit Debit Credit Debit Credit (RM) (RM) (RM) (RM) (RM) (RM)