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May 3: Recoved cash froen clents as an advance parment for services to be provbed and recorded it as unearned fees, 54,500 . Mar 5:

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May 3: Recoved cash froen clents as an advance parment for services to be provbed and recorded it as unearned fees, 54,500 . Mar 5: Arcrived cash from clients on actount, $2,450 Mar 91 Faid canh for a newspaper advertusement, 1225 : May 13: Fald Office Starion Ca, for part of the debe incurred on Agri 5, 1640. May 15: Recronded sesvices provided on account for the period Mar 1-15, 59,160 . post-ciosing viat baiance as of April 30, 20v8, is shawen below: Kelly Consulting Pont-Closing Trial alance Required: an amount box does not cequire aci entry, lenve it blank. The foliowing is a comarehensive problem which encampasses all of the elements learned in previous chapters, You can fefer to the objectwes for each chapter covored as a review ot the concepts. Keby Pithey began her consulting business, Kelly Conaulting, on April 1, 20Ya. The chart of acceunts for Kelly Consulting is shown beiow: 11 Cash 12 Accounts Receivable 14 Supplles 15 prepsid remt 16 Prepaid insurance 18 orfice fquipment 19 Accumulated Depreciation 21 Accounits Payble 22 Sslanes Payable 22 Uneamed Fees 31 Common stock 32. Retained Eamings 33 Oividends 41 fees Earned 51. Solary fxpense 52 sent Expense 53 supplies Expense 54 Depreciation fopense SS thiurance fepense May 301 Paid telephone bill for May, 5260. May 311 Paid electnoty bill for May, f810. May 31: Recorded cash from cash clients for fees earned for the perlod Mar 26-31, 33,300 . May 31: Recorded services provided on account for the remainder of May, $2,650. May 15: fiecorded services provided on account for the period May 1-15, 50,1 Ho: May 16 : Paid port-time receptionst for tmo wecks' salary induding the amount owed an Aoni 30,57 May 201 Aurchased supplier on accounc 1735. May 21: Recorded services pronided on account for the poriod May 16-20.54.820 May 25: Recorded cash from cash clients for fees earned for the period May 17-23, 57,900. May 272 . Becrivend cesh frum cients on accbuint, 59,520 May 28: Faid port-time receptioniat for two weeis' salary. 5750. May 30i faid telephone bill for Moy, $260

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