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Date Account Name Post. Ref. Debit Credit 20YS May 31 Fees Earned 41 V 40,000 Salary Expense 51 0 1,705 Rent Expense 52 1,600

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Date Account Name Post. Ref. Debit Credit 20YS May 31 Fees Earned 41 V 40,000 Salary Expense 51 0 1,705 Rent Expense 52 1,600 Supplies Expense 53 1,370 Depreciation Expense 54 330 V Insurance Expense 55 275 Miscellaneous Expense 59 1,295 Kelly Pitney, Capital 31 V 0 42300 May 31 Kelly Pitney, Capital 31 42,300 X 0 Kelly Pitney, Drawing 32 10,500 Feedback

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