Im working on a comprehensive problem, and I have done the journal and general ledger which I believe to be correct, but I cannot get my unadjusted trial balance correct. I am given the post-closing trial balance for the month before. Here is my work so far;
JOURNAL Page 5 Post. Date Description Ref. Debit Credit 2019 May 3 Cash 11 4,500 Unearned Fees 23 4,500 5 Cash 11 2,450 Accounts Receivable 12 2,450 9 Miscellaneous Expense 59 225 Cash 11 225 13 Accounts Payable 21 640 Cash 11 640 15 Accounts Receivable 12 9, 180 Fees Earned 41 9, 180 16 Salary Expense 51 750 Cash 11 750 17 Cash 11 8,360 Fees Earned 41 8,3602019 May 20 Supplies 14 735 Accounts Payable 21 735 21 Accounts Receivable 12 4,820 Fees Earned 41 4,820 25 Cash 11 7,900 Fees Earned 41 7,900 27 Cash 11 9,520 Accounts Receivable 12 9,520 28 Salary Expense 51 750 Cash 11 750 30 Miscellaneous Expense 59 260 Cash 11 260 31 Miscellaneous Expense 59 810 Cash 11 810 31 Cash 11 3,300 Fees Earned 41 3,300 31 Accounts Receivable 12 2,650 Fees Earned 41 2,650 31 Kelly Pitney, Drawing 32 10,500 Cash 11 10,5006., and 9. GENERAL LEDGER Cash 11 Post. Balance Date Item Ref. Dr. Cr. Dr. Cr. 2019 May 1 Balance V 22, 100 4,500 26,600 5 2,450 29,050 9 225 28,825 13 640 28,185 16 750 27,435 17 8,360 35,795 25 7,900 43,695 27 9,520 53,215 28 750 52,465 30 260 52,205 31 810 51,395 31 3,300 54,695 31 10,500 44, 195 Accounts Receivable 12 Post. Balance Date Item Ref Dr. Cr. Dr. Cr. 2019 May 1 Balance V 3,400 5 2,450 950 15 9, 180 10, 130 21 4,820 14,950 27 9,520 5,430 31 2,650 8,080Kelly Consulting EXHIBIT 17 Post-Closing Trial Balance April 30, 20Y5 Post-Closing Trial Balance, Kelly Account Debit Credit Consulting No. Balances Balances 11 22,100 Accounts Receivable,... .. . MMMMMM!! 12 3,400 Supplies..... .. ....... 14 1,350 Prepaid Rent. .......... ....... 15 3,200 Prepaid Insurance.............. 16 1,500 Office Equipment.... ...... 18 14,500 Accumulated Depreciation. . . .. ... 19 330 Accounts Payable...... .. . ....... 21 800 Salaries Payable. ............. 22 120 Unearned Fees. ......... 23 2,500 Kelly Pitney, Capital. ... 31 42,300 46,050 46,050Kelly Pitney began her consulting business, Kelly Consulting, on April 1, 20Y5. The accounting cycle for Kelly Consulting for April, including nancial statements, was illustrated in this chapter. During May, Kelly Consulting entered into the following transactions: 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 Ofce Station Co. for part of the debt incurred on April 5, $640. 15. Provided services on account for the period May 115, $9,180. 16. Paid part-time receptionist for two weeks' salary including the amount owed on April 30, $750. 17. Received cash from cash clients for fees earned during the period May 116, $8,360. Record the following transactions of the journal: 20. Purchased supplies on account, $735. 21. Provided services on account for the period May 1620, $4,820. 25. Received cash from cash clients for fees earned for the period May 1723, $7,900. 25. Received cash from cash clients for fees earned for the period May 17-23, $7,900. 27. Received cash from clients on account, $9,520. 28. Paid part-time receptionist for two weeks' salary, $750. 30. Paid telephone bill for May, $260. 31. Paid electricity bill for May, $810. 31. Received cash from cash clients for fees earned for the period May 26-31, $3,300. 31. Provided services on account for the remainder of May, $2,650. 31. Kelly withdrew $10,500 for personal use
