Required: Journalize each of the May transactions using Kelly Consulting's chart of accounts. (Do not insert the account numbers in the Post. Ref. column of the journal at this time.) If entry, leave it blank. May 3: Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $4,500. Description Cash Uneamed Fees Post. Ref. May 5: Received cash from clients on account. $2.450. Description Cash Accounts Receivable Debit Credit 4,500 4,500 Post. Ref. Debit Credit 2,450 v 2,450 May 9: Paid cash for a newspaper advertisement, $225. Description Miscellaneous Expense Cash Post. Ref. Debit Credit 225 225 May 13: Paid Office Station Co. for part of the debt incurred on April 5, $640. Description Post. Ref. Debit Credit