Date Account title and explanation Post. Ref.Debit Credit $1450023$ May$-03$ Cash Unearned fees S $4,500112,45012$ May$-05$ Cash Accounts receivable $ $2,450$ May$-09$ Miscellaneous ex $59$ S$225$ Cash S$225$ May$-13$ Accounts payable $12$ $$640$ Cash $$640$ May$-15$ Accounts receivable $12$$$9,180$ Fees earned $ $9,180$ $$630120$ May$-16$ Salaries expense $51$ Salaries payable Cash $$750$ May$-17$ Cash $118,360$ Fees earned $ $8,360$ May$-20$ Supplies $1421$ $$735$ Accounts payable S$735$ May$-21$ Accounts receivable $12$$$4,820$ Fees earned $ $4,820$