The post-closing trial balance as of April 30, 2048, is shown below: Kelly Consulting Post-Closing Trial Balance April 30, 2018 Account No. Debit Credit Cash 11 22,100 Accounts Receivable 12 3,400 14 1,350 15 3,200 16 1,500 14,500 18 Supplies Prepaid Rent Prepaid Insurance Office Equipment Accumulated Depreciation Accounts Payable Salaries Payable Unearned Fees Common Stock 19 330 21 800 22 120 23 31 Retained Earnings 32 2,500 30,000 12,300 46,050 46,050 Required: ou at the Vaultingin ninh Check My Work Next Unearned Fees 23 2,500 Common Stock 31 30,000 Retained Earnings 32 12,300 46,050 46,050 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 an amount box does not require an entry, leave it blank. comprenenSIVUITUDIN 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, 2018 Account Title Debit Balances Credit Balances Cash 4,500 x Check My Work Den May 3: Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $4,500. Description Post. Ref. Debit Credit Cash 4,500 Unearned Fees 4,500 May 5: Received cash from clients on account, $2,450. Description Post. Ref. Debit Cash 2,450 Accounts Receivable Credit 2,450 May 9: Paid cash for a newspaper advertisement, $225. Description Post. Ref. Debit Miscellaneous Expense 225 Credit Cash 225 May 13: Paid Office Station Co. for part of the debt incurred on April 5, 5640 Description Post. Ref. Debit Credit Accounts Payable 640 Check My Work May 13: Paid Office Station Co. for part of the debt incurred on April 5, $640. Description Post. Ref. Debit Credit Accounts Payable 640 Cash 640 May 15: Recorded services provided on account for the period May 1-15, $9,180. Description Post. Ref. Debit Credit Accounts Receivable 9,180 Fees Earned 9,180 All work saved Email Instructor Save and Et minutes, 5 seconds Submit Assignment for Grading Replay Private Show Derece May 17: Recorded cash from cash clients for fees earned during the period May 1-16, $8,360. Description Post. Ref. Debit Credit Cash 8,360 Fees Earned 8,360 May 20: Purchased supplies on account, $735. Description Post. Ref. Debit Credit Supplies 735 V Accounts Payable 735 May 27: Received cash from clients on account, $9,520. Description Post. Ref. Debit Credit Cash 9,520 Accounts Receivable 9,5207 May 28: Paid part-time receptionist for two weeks' salary, $750. Post. Ref. Debit Credit Description Salary Expense 750 Cash 750 May 30: Paid telephone bill for May, $260. Description Post. Ref. Miscellaneous Expense Debit Credit 260 Cash 260 May 31: Paid electricity bill for May, $810. Description Post. Ref. Debit Credit Miscellaneous Expense 810 Cash 810 Check My Work May 31: Recorded cash from cash clients for fees earned for the period May 26-31, $3,300. Description Post. Ref. Debit Credit Cash 3,300 Fees Earned 3,300 May 31: Recorded services provided on account for the remainder of May, $2,650. Description Post. Ref. Debit Credit Accounts Receivable 2,650 Fees Earned 2,650 May 31: Paid dividends, $10,500. Description Post. Ref. Debit Credit Dividends 10,500 Cash 10,500 Feedback