Prepare an unadjusted trial balance for The post-closing trial balance as of April 30, 20Y8, is shown below: 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 The post-closing trial balance as of April 30, 20Y8, is shown below: 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 Required:The post-closing trial balance as of April 30, 20Y8, is shown below: 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 46,050The post-closing trial balance as of April 30, 20Y8, is shown below: 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 May 3: Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $4,500 May 5: Received cash from clients on account, $2,450. May 9: Paid cash for a newspaper advertisement, $225. May 13: Paid Office Station Co. for part of the debt incurred on April 5, $640. May 15: Recorded services provided on account for the period May 115, $9,180. May 16: Paid part-time receptionist for two weeks' salary including the amount owed on April 30, $750. May 17: Recorded cash from cash clients for fees earned during the period May 116, $8,360. May 20: Purchased supplies on account, $735. May 21: Recorded services provided on account for the period May 1620, $4,820. May 25: Recorded cash from cash clients for fees earned for the period May 1723, $7,900.May 27: Received cash from clients on account, $9,520. May 28: Paid part-time receptionist for two weeks' salary, $750 May 30: Paid telephone bill for May, $260. May 31: Paid electricity bill for May, $810. May 31: Recorded cash from cash clients for fees earned for the period May 2631, $3,300 May 31: Recorded services provided on account for the remainder of May, $2,650. May 31: Paid dividends, $10,500.