erm Print Item Description Post. Ref. Debit Credit Accounts Payable 640 2.A... Cash 640 4.A... 7 May 15: Provided services on account for the period May 1-15, $9,180. Description T.8 Accounts Receivable T.9 Fees Earned RT.10 Post. Ref. Debit Credit 9,180 V 9,180 May 16: Paid part-time receptionist for two weeks' salary including the amount owed on April 30, $750. Description Salary Expense Salaries Payable Cash Post. Ref. Debit Credit 750 Acne Update Appl Some account available until- Print Item Acne Update Apple ID Set Some account services available until you sign Part 1 Comprehensive Problem 1: 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. Kelly Pitney began her consulting business, Kelly Consulting, on April 1, 20YS. The accounting cycle for Kelly Consulting for April, including financial statements, was illustrated in This chapter. During May, Kelly Consulting entered into the following transactions. The chart of accounts for Kelly Consulting is shown below: 11 Cash 12 Accounts Receivable 14 Supplies 15 Prepaid Rent 16 Prepaid Insurance 18 Office Equipment 19 Accumulated Depreciation 21 Accounts Payable 22 Salaries Payable 23 Unearned Fees 31 Kelly Pitney, Capital 32 Kelly Pitney, Drawing 41 Fees Earned 51 Salary Expense 52 Rent Expense i 53 Supplies Expense 54 Depreciation Expense 55 Insurance Expense 59 Miscellaneous Expense 2015