Kelly Pitney began her consulting business, Kelly Consulting, on 1 April 2019. 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, RM4,500. 5. Received cash from clients on account, RM2,450. 9. Paid cash for a newspaper advertisement, RM225. 13. Paid Office Station Co. for part of the debt incurred on April 5, RM640. 15. Provided services on account for the period May 115, RM9,180. 16. Paid part-time receptionist for two weeks' salary including the amount owed on April 30, RM750. 17. Received cash from cash clients for fees earned during the period May 116, RM8,360. 20. Purchased supplies on account, RM735. 21. Provided services on account for the period May 1620, RM4,820. 25. Received cash from cash clients for fees earned for the period May 1723, RM7,900. 27. Received cash from clients on account, RM9,520. 28. Paid part-time receptionist for two weeks' salary, RM750. 30. Paid telephone bill for May, RM260. 31. Paid electricity bill for May, RM810. 31. Received cash from cash clients for fees earned for the period May 2631, RM3,300. 31. Provided services on account for the remainder of May, RM2,650. 31. Kelly withdrew RM10,500 for personal use.