There is not a point 15 or 16.

Knockout Consulting entered into the following transactions during April: Apr. 1. The following assets were received: cash, $20,000; accounts receivable, $14,700; supplies, $3,300; and office equipment, $12,000. 1. Paid three months' rent on a lease rental contract, $6,000. 2. Paid the premiums on property and casualty insurance policies, $4,200. 4. Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $9,400. 5. Purchased additional office equipment on account, $8,000. 6. Received cash from clients on account, $11,700. 10. Paid cash for advertisements, $350. 12. Paid for part of the debt incurred on April 5, $6,400. 12. Provided services on account for the period April 1-12, $21,900. 14. Paid receptionist for two weeks' salary, $1,650. 17. 18. 20. 24. 26. 27. 29. 30. 30. Received cash from cash clients for fees earned during the period April 1-16, $6,600. Paid cash for supplies, $725. Provided services on account for the period April 13-20, $16,800. Received cash from cash clients for fees earned for the period April 17-24, $4,450. Received cash from clients on account, $26,500. Paid receptionist for two weeks' salary, $1,650. Paid telephone bill for April, $540. Paid electricity bill for April, $760. Received cash from cash clients for fees earned for the period April 25-30, $5,160. Provided services on account for the remainder of April, $2,590. Withdrew $18,000 for personal use. 30. 30. Instructions 1. Prepare journal entries for the above. 2. Prepare an unadjusted trial balance. 3. At the end of April, the following adjustment data were assembled. 1. Insurance expired during April is $350. 2. Supplies on hand on April 30 are $1,225. 3. Depreciation of office equipment for April is $400. 4. Accrued receptionist salary on April 30 is $275. 5. Rent expired during April is $2.000. 6. Unearned fees on April 30 are $2,350. 4. Prepare the adjusting journal entries for the above. 5. Prepare an income statement, a statement of owner's equity, and a balance sheet. 6. Prepare closing entries