it does not have april balances listed, i took a picture straight from the textbook

this is the post closing trial balance for april, is this what you mean?

also, for the "record the following transactions on page 6 of the journal" ive completed that. i need help with 1-10 starting with "instructions"

attached is exhibit 9

what information do you need? i sent the problem and exhibit 9 and 17. can you explain please

2019. The ac sillustrated prehensive Problem 1 ng transactions services to be provided in this chapter. During May 3. Received Kelly Pitney began her consulting y Pitney began her consuline business. Kelly Consulting, on April 1, 2010 nancial statements, was illus Counting cycle for Kelly Consulting for April, including financi chapter. During May, Kelly Consulting entered into the following trans. May 3. Received cash from clients as an advance payment for services to be prov 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, $610. 15. Provided services on account for the period May 1-15, $9,180. ount owed on 16. Paid part-time receptionist for two weeks' salary including the amount owed April 30, $750. 17. Received cash from cash clients for fees earned during the period May 1-16. $8,360. Record the following transactions on Page 6 of the journal: 20. Purchased supplies on account, $735. 21. Provided services on account for the period May 16-20, $4,820. 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. Instructions 1. The chart of accounts for Kelly Consulting is shown in Exhibit 9. and the post-closing trial balance as of April 30, 2019, is shown in Exhibit 17. 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, 2019, 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 chan of accounts. (Do not insert the account numbers in the journal at this time.) 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 these data to complete parts (5) and (6) a. Insurance expired during May is $275. b. Supplies on hand on May 31 are $715. Chapter 4 Completing the Accounting Cycle 227 c. Depreciation of office equipment for May is $330. d. Accrued recep 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. (Optional) Enter the unadjusted trial balance on an end-of-period spreadsheet complete the spreadsheet. 6. Journalize and post the adiusting 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 owner's equity, and a balance sheet. 9. 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 Balance columns opposite the closing entry. 10. Prepare a post-closing trial balance. Chapter 4 Completing the Accounting Cycle 185 Kelly Consulting Post-Closing Trial Balance April 30, 2019 EXHIBIT 17 Post-Closing Trial Balance, Kelly Consulting Account No. Debit Credit Balances Balances 11 12 14 22,100 3,400 1,350 3,200 1,500 14,500 15 Cash.... Accounts Receivable. Supplies ............ Prepaid Rent....... Prepaid Insurance..... Office Equipment ........ Accumulated Depreciation... Accounts Payable......... Salaries Payable.... Unearned Fees ....... Kelly Pitney, Capital... 330 800 120 2,500 42,300 46,050 46,050 Ledger, Kelly Consulting EXHIBIT Account No. 14 178 Chapter 4 Completing the Accounting Cycle EXHIBIT 9 Chart of Accounts for Kelly Consulting 11 Cash 12 Accounts Receivable 14 Supplies 15 Prepaid Rent 16 Prepaid Insurance 18 Office Equipment 19 Accumulated Depreciation 21 Accounts Payable 22 Salaries Payable 23 Unearned Fees 31 Kelly Pitney, Capital 32 Kelly Pitney, Drawing 41 Fees Earned 51 Salary Expense 52 Rent Expense 53 Supplies Expense 54 Depreciation Expense 55 Insurance Expense 59 Miscellaneous Expense 2019. The ac sillustrated prehensive Problem 1 ng transactions services to be provided in this chapter. During May 3. Received Kelly Pitney began her consulting y Pitney began her consuline business. Kelly Consulting, on April 1, 2010 nancial statements, was illus Counting cycle for Kelly Consulting for April, including financi chapter. During May, Kelly Consulting entered into the following trans. May 3. Received cash from clients as an advance payment for services to be prov 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, $610. 15. Provided services on account for the period May 1-15, $9,180. ount owed on 16. Paid part-time receptionist for two weeks' salary including the amount owed April 30, $750. 17. Received cash from cash clients for fees earned during the period May 1-16. $8,360. Record the following transactions on Page 6 of the journal: 20. Purchased supplies on account, $735. 21. Provided services on account for the period May 16-20, $4,820. 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. Instructions 1. The chart of accounts for Kelly Consulting is shown in Exhibit 9. and the post-closing trial balance as of April 30, 2019, is shown in Exhibit 17. 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, 2019, 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 chan of accounts. (Do not insert the account numbers in the journal at this time.) 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 these data to complete parts (5) and (6) a. Insurance expired during May is $275. b. Supplies on hand on May 31 are $715. Chapter 4 Completing the Accounting Cycle 227 c. Depreciation of office equipment for May is $330. d. Accrued recep 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. (Optional) Enter the unadjusted trial balance on an end-of-period spreadsheet complete the spreadsheet. 6. Journalize and post the adiusting 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 owner's equity, and a balance sheet. 9. 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 Balance columns opposite the closing entry. 10. Prepare a post-closing trial balance. Chapter 4 Completing the Accounting Cycle 185 Kelly Consulting Post-Closing Trial Balance April 30, 2019 EXHIBIT 17 Post-Closing Trial Balance, Kelly Consulting Account No. Debit Credit Balances Balances 11 12 14 22,100 3,400 1,350 3,200 1,500 14,500 15 Cash.... Accounts Receivable. Supplies ............ Prepaid Rent....... Prepaid Insurance..... Office Equipment ........ Accumulated Depreciation... Accounts Payable......... Salaries Payable.... Unearned Fees ....... Kelly Pitney, Capital... 330 800 120 2,500 42,300 46,050 46,050 Ledger, Kelly Consulting EXHIBIT Account No. 14 178 Chapter 4 Completing the Accounting Cycle EXHIBIT 9 Chart of Accounts for Kelly Consulting 11 Cash 12 Accounts Receivable 14 Supplies 15 Prepaid Rent 16 Prepaid Insurance 18 Office Equipment 19 Accumulated Depreciation 21 Accounts Payable 22 Salaries Payable 23 Unearned Fees 31 Kelly Pitney, Capital 32 Kelly Pitney, Drawing 41 Fees Earned 51 Salary Expense 52 Rent Expense 53 Supplies Expense 54 Depreciation Expense 55 Insurance Expense 59 Miscellaneous Expense