Comprehensive Problem 1: May, Kelly Consulting entered into the following transactions. The chart of accounts for Kelly Consulting is shown below: Kelly Consulting EXHIBIT 17 Post-Closing Trial Balance Post-Closing April 30, 20Y5 Trial Balance, Kelly Consulting Account No. Debit Balances Bredit Balances Cash. Accounts Receivable, Supplies. Prepaid Rent. Prepaid Insurance. Office Equipment. 11121415161822,1003,4001,3503,2001,50014,500 Accumulated Depreciation, Accounts Payable. Salaries Payable. Unearned Fees. Kelly Pitney, Capital. require an entry, leave it blank. May 3: Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $4,500. May 5: Received cash from clients on account, $2,450. May 9: Paid cash for a newspaper advertisement, $225. May 13: Paid Office Station Co. for part of the debt incurred on April 5, $640. May 15: Provided services on account for the period May 1-15, $9,180. [ May 16: Paid part-time receptionist for two weeks' salary including the amount owed on April 30,$750 May 17: Received cash from cash clients for fees earned during the period May 116,$8,360. May 20: Purchased supplies on account, $735. May 21: Provided services on account for the period May 1620,$4,820. May 25: Received cash from cash clients for fees earned for the period May 1723,$7,900. May 27: Received cash from clients on account, $9,520. May 28: Paid part-time receptionist for two weeks' salary, $750. May 30: Paid telephone bill for May, $260. May 31: Paid electricity bill for May, $810. May 31: Received cash from cash clients for fees earned for the period May 2631,$3,300. May 31: Received cash from cash clients for fees earned for the period May 2631,$3,300. May 31: Provided services on account for the remainder of May, $2,650. May 31: Kelly withdrew $10,500 for personal use