i need the closing and adjusting entries

Comprehensive Problem Alt On April 30, 20Y8, the end of its most recent fiscal year, Kelly Consulting post-closing trial balance was as follows: During May, Kelly Consulting entered into the following transactions on page 5 of the journal: May 3. Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $4,500. 5. Received cash from clients on account, $2,450. 9. Paid cash for a newspaper advertisement, $225. 13. Paid Office Station Co. for part of the debt incurred on April 5,$640. 15. Recorded services provided on account for the period May 1-15, $9,180. 16. Paid part-time receptionist for two weeks' salary including the amount owed on April 30, \$750. Use a compound journal. 17. Recorded cash from cash clients for fees earned during the period May 116,$8,360. - Record the following transactions on Page 6 of the journal: 20. Purchased supplies on account, $735. 21. Recorded services provided on account for the period May 16-20, $4,820. 25. Recorded cash from cash clients for fees earned for the period May 1723,$7,900. 27. Received cash from clients on account, $9,520. 28. Paid part-time receptionist for two week' salary, $750. 30. Paid telephone bill for May, $260. 31. Paid electricity bill for May, $810. 31. Recorded cash from cash clients for fees earned for the period May 2631,$3,300. 31. Recorded services provided on account for the remainder of May, $2,650. 31. Paid dividends, $10,500. - INSTRUCTIONS 1. For each account in the post-closing trial balance, enter the balance in the appropriate Balance column of a four-column account. Date the balances May 1, 20Y8, and place a check mark () in the Posting Reference column. Journalize each of the May transactions in a two-column journal starting on Page 5 of the journal and using Kelly Consulting's chart of accounts. 2. Post the journal to a ledger of four-column accounts. 3. Prepare an unadjusted trial balance. 4. At the end of May, the following adjustment data were assembled. Analyze and use these data to complete parts (5) and (6). - (a) Insurance expired during May is $275. - (b) Supplies on hand on May 31 are \$715. - (c) Depreciation of office equipment for May is $330. - (d) Accrued receptionist salary on May 31 is $325. - (e) Rent expired during May is $1,600. - (f) Unearned fees on May 31 are \$3,210. 5. Enter the unadjusted trial balance on an end-of-period spreadsheet and complete the spreadsheet. 6. Journalize and post the adjusting entries. Record the adjusting entries on Page 7 of the journal. 7. Prepare an adjusted trial balance. 8. Prepare an income statement, a statement of stockholders' equity, and a balance sheet. 9. Prepare a statement of cash flows for Kelly Consulting for the month ended May 31, 20 Y8. 10. Prepare and post the closing entries. Record the closing entries on Page 8 of the journal. Indicate closed accounts by inserting a line in both the Balance columns opposite the closing entry. 11. Prepare a post-closing trial balance