Comprehensive Problem $1$

Part $1$:

Kelly Pitney began her consulting business, Kelly Consulting, on April $1,20$Y$8.$ The chart of accounts for Kelly Consulting is shown below:

$11$ Cash

$12$ Accounts Receivable

$14$ Supplies

$15$ Prepaid Rent

$16$ Prepaid Insurance

$18$ Office Equipment

$19$ Accumulated Depreciation

$21$ Accounts Payable

$22$ Salaries Payable

$23$ Unearned Fees

$31$ Kelly Pitney, Capital

$32$ Kelly Pitney, Drawing

$41$ Fees Earned

$51$ Salary Expense

$52$ Rent Expense

$53$ Supplies Expense

$54$ Depreciation Expense

$55$ Insurance Expense

$59$ Miscellaneous Expense

The post$-$closing trial balance as of April $30,20V8,$ is shown below:

Kelly Consulting