Kelly Pitney began her consulting business, Kelly Consulting, on April 1, 2019. 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	Provided services 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	Received 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	Provided services on account for the period May 1620, $4,820.
	25	Received 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	Received cash from cash clients for fees earned for the period May 2631, $3,300.
	31	Provided services on account for the remainder of May, $2,650.
	31	Kelly withdrew $10,500 for personal use.

Required:

1.

The chart of accounts is shown in a separate panel and the post-closing trial balance as of April 30, 2019, is shown below.

A.	Download the spreadsheet in the Ledger panel and save the Excel file to your computer. Be sure to save your work in Excel as it will be used to complete the following steps in Part 1 of this problem as well as steps in Part 2 of this problem. Your input into the spreadsheet will not be included in your grade in CengageNOW on this problem.
B.	For each account in the post-closing trial balance, enter the balance in the appropriate Balance column of a four-column account. Date the balances May 1, 2019, enter Balance in the Item column and enter X in the Posting Reference column.
C.	Journalize each of the May transactions in a two-column journal starting on Page 5 of the journal. Refer to the Chart of Accounts for exact wording of account titles. (Do not insert the account numbers in the journal at this time.)

2.

Post the journal entries on pages 5 and 6 of the journal to the ledger of four-column accounts.

A.	Use the spreadsheet to post the May transactions from the journal to a ledger of four-column accounts.
B.	Add the appropriate posting reference to the journal.

At the end of May, the following adjustment data were assembled. Analyze and use these data to complete parts (5) and (6).

	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.

The spreadsheet is supposed to look like this for each account. I am just confused as to what goes exactly where. I figured out the journal, just not the ledger.

GENERAL LEDGER Account: Cash Account No. 11 DATE ITEM POST. REF. DEBIT CREDIT BALANCE DEBIT CREDIT 4,500.00 6,950.00 1 5 4,500.00 2,450.00 2 3 4 5 6 7 00 9 10 11 12 13 14 Chart of Accounts ASSETS REVENUE 11 Cash 41 Fees Earned 12 Accounts Receivable 14 Supplies EXPENSES 15 Prepaid Rent 16 Prepaid Insurance 18 Office Equipment 19 Accumulated Depreciation 51 Salary Expense 52 Rent Expense 53 Supplies Expense 54 Depreciation Expense 55 Insurance Expense 59 Miscellaneous Expense LIABILITIES 21 Accounts Payable 22 Salaries Payable 23 Unearned Fees Journal Shaded cells have feedback. 1 May 3 Cash 11 4,500.00 2 Unearned Fees 23 4.500.00 3 May 5 Cash 11 2,450.00 4 Accounts Receivable 12 2,450.00 5 May 9 Miscellaneous Expense 59 225.00 6 Cash 11 225.00 7 May 13 Accounts Payable 21 640.00 8 Cash 11 640.00 9 May 15 Accounts Receivable 12 9,180.00 10 Fees Earned 41 9,180.00 11 51 630.00 May 16 Salary Expense Salaries Payable 12 22 120.00 13 Cash 11 750.00 May 17 Cash 11 8,360.00 15 Fees Earned 41 8,360.00 Journal SI 1 14 735.00 May 20Supplies Accounts Payable 2 21 735.00 3 May 21 Accounts Receivable 12 4,820.00 4 Fees Earned 41 4,820.00 5 May 25 Cash 11 7,900.00 6 41 7,900.00 Fees Earned May 27 Cash 7 11 9,520.00 8 Accounts Receivable 12 9,520.00 9 May 28 Salary Expense 51 750.00 10 Cash 11 750.00 11 May 30 Miscellaneous Expense 59 260.00 12 Cash 11 260.00 13 May 31 Miscellaneous Expense 59 810.00 14 Cash 11 810.00 15 May 31 Cash 11 3,300.00 16 Fees Earned 41 3,300.00 17 May 31 Accounts Receivable 12 2,650.00 18 Fees Earned 41 2,650.00 19 May 31 Kelly Pitney, Drawing 32 10,500.00 20 Cash 11 10,500.00