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 parts 1, 2, 3, 4 before completing part 5.

Part 5: Enter the unadjusted trial balance on an end-of-period spreadsheet (work sheet) and complete the spreadsheet using the following adjustment data.

1. Insurance expired during May is $275.
2. Supplies on hand on May 31 are $715.
3. Depreciation of office equipment for May is $330.
4. Accrued receptionist salary on May 31 is $325.
5. Rent expired during May is $1,600.
6. Unearned fees on May 31 are $3,210.

If an amount box does not require an entry, leave it blank.

Kelly Consulting End-of-Period Spreadsheet (Work Sheet) For the Month Ended May 31, 2019
	Unadjusted Trial Balance		Adjustments		Adjusted Trial Balance		Income Statement		Balance Sheet
Account Title	Debit	Credit	Debit	Credit	Debit	Credit	Debit	Credit	Debit	Credit
Cash
Accounts Receivable
Supplies
Prepaid Rent
Prepaid Insurance
Office Equipment
Accum. Depreciation
Accounts Payable
Salaries Payable
Unearned Fees
Kelly Pitney, Capital
Kelly Pitney, Drawing
Fees Earned
Salary Expense
Rent Expense
Supplies Expense
Depreciation Expense
Insurance Expense
Miscellaneous Expense
Net Income