Kelly Pitney began her consulting business, Kelly Consulting, on April 1, 2016. The accounting cycle for Kelly Consulting for April, including financial statements, was illustrated in this chapter. 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, $4,500.
5.	Received cash from clients on account, $2,450.
9.	Paid cash for a newspaper advertisement, $225. Hint: There is no advertising expense, use miscellaneous expense.
13.	Paid Office Station Co. for part of the debt incurred on April 5, $640.
15.	Recorded services provided on account for the period May 115, $9,180.
16.	Paid part-time receptionist for two weeks' salary including the amount owed on April 30, $750. Hint: The receptionist is paid a salary of $750 every two weeks. $120 of the $750 paid on 5/16 was accrued at the end of April. If you need more info on this, refer to pages 168 and 170 (you can do a search for page numbers in the e-text too).
17.	Recorded cash from cash clients for fees earned during the period May 116, $8,360.
20.	Purchased supplies on account, $735.
21.	Recorded services provided on account for the period May 1620, $4,820.
25.	Recorded cash from cash clients for fees earned for the period May 1723, $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. Hint: There is no utility expense (telephone or electricity), so use miscellaneous expense instead.
31.	Paid electricity bill for May, $810. Hint: There is no utility expense (telephone or electricity), so use miscellaneous expense instead.
31.	Recorded cash from cash clients for fees earned for the period May 2631, $3,300.
31.	Recorded services provided on account for the remainder of May, $2,650.
31.	Kelly withdrew $10,500 for personal use.

Part I:

Questions:

1-Display the journal entries: General Journal

2 - Display Trial Balance

Part II:

At the end of May, the following adjustment data were assembled. Analyze and use these data to journalize and post the adjusting entries. There is a hint on the next page.

Insurance expired during May is $275.

Supplies on hand on May 31 are $715.

Depreciation of office equipment for May is $330.

Accrued receptionist salary on May 31 is $325.

Rent expired during May is $1,600.

Unearned fees on May 31 are $3,210.

Questions:

1)Enter the adjusting entries for May 31 in the General Journal using the information