Instructions 1. The chart of accounts for Kelly Consulting is shown in Exhibit 9, and the post-closing trial balance as of April 30, 20Y8, is shown in Exhibit 17. For each account in the post-closing trial balance, enter the balance in the appropriate Balance column of the generalledger Date the balances May 1, 20YS, and place a check mark () in the Posting Reference column. Joumalize each of the May transactions in the Get al Ledger starting on Page 5 of the General Sounfar.- journal and using Kelly Consulting's chart of accounts. (Do not insert the account numbers in the journal at this time.) 2. Post the journal to the General Ledger