1. Comprehensive Problem 1 Part 5: Work Sheet

   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 before completing part 5.

   Part 5: Enter the unadjusted trial balance on an end-of-period spreadsheet (work sheet) and complete the spreadsheet using the following adjustment data.

   1. Insurance expired during May is $275.
   2. Supplies on hand on May 31 are $715.
   3. Depreciation of office equipment for May is $330.
   4. Accrued receptionist salary on May 31 is $325.
   5. Rent expired during May is $1,600.
   6. Unearned fees on May 31 are $3,210.

   If an amount box does not require an entry, leave it blank or enter "0".

   Kelly Consulting End-of-Period Spreadsheet (Work Sheet) For the Month Ended May 31, 20Y8
   	Unadjusted Trial Balance		Adjustments		Adjusted Trial Balance		Income Statement		Balance Sheet
   Account Title	Debit	Credit	Debit	Credit	Debit	Credit	Debit	Credit	Debit	Credit
   Cash
   Accounts Receivable
   Supplies
   Prepaid Rent
   Prepaid Insurance
   Office Equipment
   Accum. Depreciation
   Accounts Payable
   Salaries Payable
   Unearned Fees
   Common Stock
   Retained Earnings
   Dividends
   Fees Earned
   Salary Expense
   Rent Expense
   Supplies Expense
   Depreciation Expense
   Insurance Expense
   Miscellaneous Expense
   Net income