Please complete Ledger

Kelly Pitney began her consulting business, Kelly Consulting, on April 1, 20Y8.

Kelly Consulting Post-Closing Trial Balance April 30, 20Y8
	Account No.	Debit	Credit
Cash	11	22,100
Accounts Receivable	12	3,400
Supplies	14	1,350
Prepaid Rent	15	3,200
Prepaid Insurance	16	1,500
Office Equipment	18	14,500
Accumulated Depreciation	19		330
Accounts Payable	21		800
Salaries Payable	22		120
Unearned Fees	23		2,500
Common Stock	31		30,000
Retained Earnings	32		12,300
		46,050	46,050

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LEDGERS - Income Statement accounts \begin{tabular}{lllllll} \hline \multicolumn{2}{l}{ Fees Earned } & & & & & \multicolumn{2}{c}{ Balance } \\ \cline { 6 - 7 } Date & & Post & & & & \multicolumn{2}{c}{ Dr. } \\ \hline \end{tabular} Rent Expense Insurance Expense \begin{tabular}{ccccccc} \hline & Post & & & \multicolumn{2}{c}{ Balance } \\ Date & Item & Ref. & Dr. & Cr. & Dr. & Cr. \\ \hline \end{tabular} LEDGERS - Income Statement accounts \begin{tabular}{lllllll} \hline \multicolumn{2}{l}{ Fees Earned } & & & & & \multicolumn{2}{c}{ Balance } \\ \cline { 6 - 7 } Date & & Post & & & & \multicolumn{2}{c}{ Dr. } \\ \hline \end{tabular} Rent Expense Insurance Expense \begin{tabular}{ccccccc} \hline & Post & & & \multicolumn{2}{c}{ Balance } \\ Date & Item & Ref. & Dr. & Cr. & Dr. & Cr. \\ \hline \end{tabular}