Comprehensive Problem 11 The following is a comprehensive problem which encompasses all of the elements learned in previous chapters. You can refer to the objectives for each chapter covered as a review of the concepts. Kelly Pitney began her consulting business, Kelly Consulting, on April 1, 2015. The accounting cycle for Kelly Consulting for April, including financial statements, was illustrated in this chapter. During May, Kally Consulting entered into the following transactions. The chart of accounts for Kelly Consulting is shown below 11 Cash 12 Accounts Receivable 14 Supplies 15 Prepaident 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 33 Supplies Expense 54 Depreciation Expense 55 Insurance Expense 59 Miscellaneous Expense The post-closing trial balance as of April 30, 2015 Required 4 Soumalice each of the May transactions using Kelly Consulting's chart of accounts. (Do not insert the account numbers in the Post. Rel, column of the journal at this time.) If an amount box does not require an entry leave it blank Hay 3: Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees. $4,500. Description Post. Ref. Debit Credit