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. 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. 17 Recorded cash from cash clients for fees earned during the period May 116, $8,360. Record the following transactions on Page 6 of the journal: May 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. 31 Paid electricity bill for May, $810. 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.