Kelly Pitney began her consulting business, Kelly Consulting, on April 1,20Y8. The chart of accounts for Kelly Consulting is shown below: 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 Common Stock 32 Retained Earnings 33 Dividends 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: Kelly Consulting Post-Closing Trial Balance May 3: Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $4,500. May 9: Paid cash for a newspaper advertisement, $225. May 13: Paid Office Station Co. for part of the debt incurred on April 5, $640. May 15: Recorded services provided on account for the period May 115,$9,180. May 16: Paid part-time receptionist for two weeks' salary including the amount owed on April 30,$750. May 17: Recorded cash from cash clients for fees earned during the period May 116,$8,360. May 20: Purchased supplies on account, $735. May 21: Recorded services provided on account for the period May 1620,$4,820. May 25: Recorded cash from cash clients for fees earned for the period May 1723,$7,900. May 27: Received cash from clients on account, $9,520. May 28: Paid part-time receptionist for two weeks' salary, $750. May 30: Paid telephone bill for May, $260. May 31: Paid electricity bill for May, $810. May 31: Recorded cash from cash clients for fees earned for the period May 2631,$3,300. May 31: Recorded services provided on account for the remainder of May, $2,650. May 31: Paid dividends, $10,500