Kelly Pitney began her consulting business, Kelly Consulting, on April $1,20$Y$8.$ The chart of accounts for Kelly Consulting is shown

$11$ 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

The post$-$closing trial balance as of April $30,20Y8,$ is shown below:

$53$ Supplies Expense

$54$ Depreciation Expense

$55$ Insurance Expense

$59$ Miscellaneous Expense

The post$-$closing trial balance as of April $30,20$Y$8,$ is shown below:

Kelly Consulting

Post$-$Closing Trial Balance

April $30,20Y8$

$\backslash$table$[[,$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,$23,,2,500],[$Kelly Pitney, Capital,$31,,42,300],[,46,050,46,050]]$

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Kelly Consulting

Unadjusted Trial Balance

May $31,20Y8$