Kelly Consulting Post-Closing Trial Balance April 30, 20Y8 Account No. Debit Credit Cash 11 22,100 Accounts Receivable 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 Common Stock 31 30,000 Retained Earnings 32 12,300 46,050 46,050 Kelly Consulting Statement of Stockholders' Equity For the Month Ended May 31, 20Y8 Retained Common Stock Earnings Total Balances, May 1, 20Y8 30,000 12,300 $ 42,300 Net income 0 33,425 33,425 Dividends 0 10,500 X 30,000 X Balances, May 31, 2048 30,000 10,500 X $ 65,225 Kelly Consulting Post-Closing Trial Balance May 31, 2048 Account Title Debit Balances Credit Balances Cash 44,195 Accounts Receivable 0 8,080 Accounting numeric field 715 Supplies 0 1,600 0 1,225 0 Prepaid Rent Prepaid Insurance Office Equipment Accumulated Depreciation 14,500 o 0 660 0 895 Accounts Payable Salaries Payable 0 325 Unearned Fees 0 3,210 Common Stock 0 30,000 Retained Earnings 65,225 X 70,315 70,315