Comprehensive Problem 1 Part 10: 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, 6, 7, 8 and 9 before completing part 10. Part 5 is optional. Prepare a post-dosing trial balance. If an amount box does not require an entry, leave it blank Kelly Consulting Post-Closing Trial Balance Account Title May 31, 2018 Debit Balances Credit Balances 23 Unearned Fees 31 Common Stock 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 11 22,100 12 3,400 Supplies Prepaid Rent 14 1,350 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 23 2,500 Common Stock 31 30,000 32 12,300 Retained Earnings 46,050 46,050