1. Comprehensive Problem 1 Part 7:

   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, and 6 before completing part 7. Part 5 is optional.

   Prepare an adjusted trial balance. If an amount box does not require an entry, leave it blank.

   Kelly Consulting Adjusted Trial Balance May 31, 20Y8
   Account Title	Debit Balances	Credit Balances
   Accounts Payable Accumulated Depreciation Cash Common Stock Salary Expense
   Accounts Receivable Accumulated Depreciation Rent Expense Retained Earnings Salaries Payable
   Fees Earned Miscellaneous Expense Supplies Supplies Expense Unearned Fees
   Accumulated Depreciation Common Stock Prepaid Rent Rent Expense Salaries Payable
   Accounts Payable Insurance Expense Prepaid Insurance Retained Earnings Unearned Fees
   Accumulated Depreciation Common Stock Office Equipment Salaries Payable Supplies Expense
   Accounts Receivable Accumulated Depreciation Cash Depreciation Expense Office Equipment
   Accounts Payable Cash Office Equipment Rent Expense Retained Earnings
   Accounts Receivable Fees Earned Office Equipment Salaries Payable Salary Expense
   Cash Fees Earned Office Equipment Miscellaneous Expense Unearned Fees
   Accounts Payable Common Stock Insurance Expense Office Equipment Prepaid Rent
   Accounts Receivable Accumulated Depreciation Retained Earnings Salaries Payable Unearned Fees
   Accounts Receivable Accumulated Depreciation Dividends Salaries Payable Unearned Fees
   Accounts Receivable Cash Fees Earned Office Equipment Unearned Fees
   Accounts Receivable Common Stock Salaries Payable Salary Expense Unearned Fees
   Accounts Payable Accumulated Depreciation Prepaid Rent Rent Expense Salaries Payable
   Accumulated Depreciation Prepaid Insurance Salaries Payable Supplies Supplies Expense
   Accounts Receivable Accumulated Depreciation Common Stock Depreciation Expense Unearned Fees
   Accounts Payable Insurance Expense Prepaid Insurance Salaries Payable Unearned Fees
   Cash Common Stock Miscellaneous Expense Retained Earnings Unearned Fees