The post-closing trial balance as of April 30, 2018, is shown below: Kelly Consulting Post-Closing Trial Balance April 30, 2018 Account No. Debit Credit Cash Accounts Receivable Supplies 11 22,100 12 3,400 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 Common Stock Retained Earnings 23 2,500 31 30,000 22 32 12,300 46,050 46,050 Required: