May 3 Received cash from clients as an advance payment for services to be provided and recorded it as uneared fees, $4,500 5 Received cash from clients on account, $2,450 9 13 15 16 17 Paid cash for a newspaper advertisement, $225. Paid Office Station Co for part of the debt incurred on April 5, $640 Recorded services provided on account for the period May 1-15, 59,180 Paid part-time receptionist for two weeks' salary including the amount owed on April 30, $750. Recorded cash from cash clients for fees earned during the period May 1-16, 58,360. Record the following f arinn an Danonfthan May 20 Purchased supplies on account, $735 21 Recorded services provided on account for the period May 16 20, 54,820 25 Recorded cash from cash clients for fees eamed for the period May 17-23, 57,900 27 Received cash from clients on account, $9,520. 28 Paid part-time receptionist for two weeks' salary, $750 Paid telephone bill for May, $260 30 31 31 31 31 Paid electricity bill for May, 5810 Recorded cash from cash clients for fees earned for the period May 26-31, $3,300 Recorded services provided on account for the remainder of May. $2,650 Paid dividends, 510,500. JOURNAL Score: 55/203 ACCOUNTING EQUATION DESCRIPTION POST. REF. DET CREDIT ASSETS LIABILITIES EQUITY May 03 Uneamed Fees 4,500.00 Cash 4,500.00 May 05 Fees Eamed 2.450,00 Cash 2.450.00 May 09 Accumulated Depreciation 225.00 Depreciation Expense 225.00 Kelly Consulting Score: 1D/U6 UNADJUSTED TRIAL BALANCE May 31, 2018 ACCOUNT TITLE DEBIT CREDIT Cash 22,100.00 2 Accounts Receivable 3,400.00 Supplies 1,350.00 Prepaid Rent 5 Prepaid Insurance 6 Office Equipment 7 Accumulated Depreciation Accounts Payable 9 Salaries Payable Question not attempted. Score: 0/83 Kelly Consulting ADJUSTED TRIAL BALANCE May 31, 2018 ACCOUNT TITLE DEBIT CREDIT 1 Cash 2 Accounts Receivable 3 Supplies 4 Prepaid Rent 5 Prepaid Insurance 6 Office Equipment 7 Accumulated Depreciation 8 Accounts Payable 9 Salaries Payable