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Comprehensive Problem 1 Part 1: 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, 2018. The chart of accounts for Kelly Consulting is shown below: 11 Cash 32 Retained Earnings 12 Accounts Receivable 33 Dividends 14 Supplies 41 Fees Earned 15 Prepaid Rent 51 Salary Expense 16 Prepaid Insurance 52 Rent Expense 18 Office Equipment 53 Supplies Expense 19 Accumulated Depreciation 54 Depreciation Expense 55 Insurance Expense 21 Accounts Payable 22 Salaries Payable 59 Miscellaneous Expense 23 Unearned Fees 31 Common Stock The post-closing trial balance as of April 30, 20Y8, is shown below: Kelly Consulting Post-Closing Trial Balance April 30, 2018 Account No. Debit Credit Cash 11 22,100 Accounts Receivable 12 3,400 14 1,350 15 3,200 16 1,500 Supplies Prepaid Rent Prepaid Insurance Office Equipment Accumulated Depreciation Accounts Payable Salaries Payable 18 14,500 19 330 21 800 22 120 Unearned Fees 23 2,500 Common Stock 31 30,000 Retained Earnings 32 12,300 46,050 46,050 Comprehensive Problem 1 Part 8: 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. NOTE: You must complete parts 1, 2, 3, 4, 6 and 7 before completing part 8. Part 5 is optional. Prepare an income statement. Kelly Consulting Income Statement For the Month Ended May 31, 2018 Fees earned 40,000 Expenses: Salary expense 1,705 Rent expense 1,600 Supplies expense 1,370 Depreciation expense 330 Insurance expense 275 Miscellaneous expense 1,295 Prepare a statement of stockholders' equity. If an amount box does not require an entry, leave it blank. If a net loss is incurred or dividends were paid, enter that amount as a negative number using a minus sign. Kelly Consulting Statement of Stockholders' Equity For the Month Ended May 31, 2018 Common Stock Retained Earnings Total Balances, May 1, 2048 Net income Dividends Balances, May 31, 20Y8 Prepare a balance sheet. Kelly Consulting Balance Sheet May 31, 2048 Liabilities Current liabilities: Assets Current assets: Cash Accounts payable 44,195 895 8,080 Salaries payable 325 Accounts receivable Supplies 715 Unearned fees 3,210 Prepaid rent 1,600 Prepaid insurance 1,225 Total liabilities 4,430 Total current assets 55,815 Property, plant, and equipment: Stockholders' Equity Office equipment Common stock 30,000 14,500 660 35,225 Accumulated depreciation Total property, plant, and equipment Retained earnings Total stockholders' equity 13,840 65,225 Total assets $ Total liabilities and stockholders' equity 69,655 69,655