Kelly Consulting Post-Closing Trial Balance April 30, 2019 Account No. Debit Credit Balances Balances Cash.... Accounts Receivable Supplies..... Prepaid Rent. 11 22,100 12 3,400 14 1,350 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 Kelly Pitney, Capital.. 23 2,500 31 42,300 46,050 46,050 EXHIBIT 17 Post-Closing Trial Balance, Kelly Consulting