Comprehensive Problem 1 Part 2 and Part 3: Note: You must complete part 1 before completing parts 2 and 3. Part 2: Using the working papers, a spreadsheet, or your own paper, 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, 2012 Account Title Debit Credit Cash _________________ _________________ Accounts Receivable _________________ _________________ Supplies _________________ _________________ Prepaid Rent _________________ _________________ Prepaid Insurance _________________ _________________ Office Equipment _________________ _________________ Accum. Depreciation _________________ _________________ Accounts Payable _________________ _________________ Salaries Payable _________________ _________________ Unearned Fees _________________ _________________

Capital Stock _________________ _________________

Retaining Earning _________________ _________________ Fees Earned _________________ _________________ Salary Expense _________________ _________________ Rent Expense _________________ _________________ Supplies Expense _________________ _________________ Depreciation Expense _________________ _________________ Insurance Expense _________________ _________________ Miscellaneous Expense _________________ _________________ _________________ _________________