RT.1 RT.2.A... RT.4.A... RT.5 RT.7 ART.B Comprehensive Problem 1 Part 2 and Part 3: The following is a comprehensive problem which encompasses all of the elements learned in previous chapters. You can refer to the objectives for each chapter covered as a review of the concepts. Note: You must complete part 1 before completing parts 2 and 3. Part 2: Using the attached spreadsheet, post the journal entries from part 1 to a ledger of four-column accounts. Part 3: Prepare an unadjusted trial balance. If an amount box does not require an entry, leave it blank. Kelly Consulting Unadjusted Trial Balance May 31, 2015 ART.9 ART.10 Account Title Debit Credit Cash 44,195 Accounts Receivable 8,080 Supplies 2,085 Prepaid Rent 3,200 V Prepaid Insurance 1,500 Office Equipment 14,500 Accumulated Depredation 330 895 ms to search Accounts Payable Check My Work T DELL Previous Next> 909 M 59F Mostly cloudy 40 # 10 11. 12 2 4 S 14 . 15 T 16 37 18 30 Select the desired account title from the Docel Name Box Make your emboes as the appropriate cells. No entry is requined in the ITEM nunn Remember, the spreadsheet will not be part of your CengageNow grade Amount Cas DATE 19 20 1261 " 33 134] Account Accounts Receivable DATE GENERAL LEDGER Account No 11 ALANCE PORTNEY CHE DFAY ITEM POST RE DEBIT CREDIT DEUT Ledger TOP Work Sheet Account No 12 BALANCE CREDIT 910PM PROFICTED VIW Ben fin homtheitsan contain vinees this need a noted Ye D Amet Amste N IN M " Notes Accs M 4 DATE TEM CREDIT Account As 3 Tee Home Invert K3 Duta Review View Automate Help PROFICTED VIEW Becastle hom the internet.can.contain vennent to sales to steinstected Vie 57 Lee Oetement DA M PORT 20 72 74 3 3 At dated Depreciation DAT Account Salaries Payable DATE 4 F Account Unearned Fees CATE O H Autho Account No. 15 P MUNCE O CHDI Acum No 21 BALANCE POST REF CADE DUBIT CREDIT Account No 22 M POST REP DIT Cort LANCE DET CRED Account No. 23 BALANCE POST EX CEBIT CREDIT CENT Frable Editing M N Comments May D o H Account No. 23 M POST REP BALANCE D DERIT CREDIT 06 BB 90 04 9812 1898 SEE Account Unearned Fees 2 DATE Account Setty Panes Capital DAY M POST REF CREDIT DENT ITEM POST REF DET CREDIT D 99 2 100 3 102) Account Kelly Pitney Drawing 104 DATE 105 106 107 U 109 Account Fees Eamed DATE 112 113 1 114 2 115 3 116 . Ready Account No. 31 BALANCE CREDIT Account No. 32 BALANCE CREDIT ITEM POST AEF DENT CREDIT DENT Ledger EP Work Sheet Account No. 41 BALANCE CREDIT M N O P 9 K3 120 122 Account Salary Expense 124 DATE 125 126 4 127 2 128 D 129 . 130 133 Account Rent Expense DATE 4 D H Account No. 51 POST BALANCE DEBIT CRENT DENT CREDIT Account No. 52 BALANCE POST REF DEBIT CREDIT DEBIT CREDIT Account Supplies Expense DATE 141 142 143 194 Account No. 53 BALANCE ITEM POST REF DESIT CREDIT DEBIT CREDIT 145 Account Depreciation Expense Account No. 54 147 BALANCE 148 DATE ITEM POST, REF DEBIT CREDIT DEBIT CREDIT 149 A 150 2 131 152 Account Insurance Expense Account No 55 M N " H 142 1 143 2 145 Account Depreciation Expense Account No. 54 147 DATE 148 M BALANCE POST, REF DEA CREDIT DEBIT CREDIT 149 1 150 3 131 152 Account Insurance Expense 154 DATE 155 Account No. 55 BALANCE ITEM POST REF DEBIT CREDIT DEBIT CREDIT 156 2 157 2 133 159 Account Miscellaneous Expense Account No. 59 www 161 162 BALANCE DATE ITEM POST REF DEBIT CREDIT DEBIT CREDIT 163 1 164 2 165 3 166 4 107 168 169 170 171 Kelly Consulting Post-Closing Trial Balance April 30, 2015 Account No. Debit Credit Balances Balances 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.... 14,500 Accumulated Depreciation,. 19 330 Accounts Payable. 21 800 Salaries Payable. 120 Uneamed Fees. Kelly Pitney, Capital. 23 2,500 31 42.300 46,050 46,050 EXHIBIT 17 Post-Closing Trial Balance, Kelly Consulting