May 3: Received cash from clients as an advance payment for services to be provided and recor Description Cash Unearned Fees Post. Ref. May 5: Received cash from clients on account, $2,450. Description Post. Ref. Debit Credit 4,500 4,500 May 9: Paid cash for a newspaper advertisement, $225. Description Post. Ref. Debit Credit Debit Credit May 13: Paid Office Station Co. for part of the debt incurred on April 5, $640. Description Post. Ref. Debit Credit