Part 9: Note: You must complete parts 1,2,3,4,6,7 and 8 before completing part 9 . Part 5 is optional. NOTE: You must complete parts 1,2,3,4,6 and 7 before completing part 8 . Part 5 is optional. Prepare an income statement. Kelly Consulting Post-Closing Trial Balance April 30, 20 Y8 Account No. Debit Credit Cash 11 22,100 Accounts Receivable 123,400 Supplies 14 1,350 Prepaid Rent 153,200 Prepaid Insurance 161,500 Office Equipment 1814,500 Accumulated Depreciation 19330 Accounts Payable 21800 Salaries Payable 22120 Unearned Fees 23 2,500 Common Stock 3130,000 Retained Earnings 3212,300 46,05046,050 Kelly Consulting Unadjusted Trial Balance May 31, 20 Y8 Account Title Debit Balances Credit Balances Part 9: Note: You must complete parts 1,2,3,4,6,7 and 8 before completing part 9 . Part 5 is optional. NOTE: You must complete parts 1,2,3,4,6 and 7 before completing part 8 . Part 5 is optional. Prepare an income statement. Kelly Consulting Post-Closing Trial Balance April 30, 20 Y8 Account No. Debit Credit Cash 11 22,100 Accounts Receivable 123,400 Supplies 14 1,350 Prepaid Rent 153,200 Prepaid Insurance 161,500 Office Equipment 1814,500 Accumulated Depreciation 19330 Accounts Payable 21800 Salaries Payable 22120 Unearned Fees 23 2,500 Common Stock 3130,000 Retained Earnings 3212,300 46,05046,050 Kelly Consulting Unadjusted Trial Balance May 31, 20 Y8 Account Title Debit Balances Credit Balances