Debit Balances C ash...... ... Accounts Receivable.................................................. Supplies................................................................................................ Prepaid Rent........................................................... Prepaid Insurance............................................................................... Office Equipment................................................................................ Accumulated Depreciation................................................................ Accounts Payable..................................................... Salaries Payable.................................................................................. Unearned Fees........................................................ Kelly Pitney, Capital............................................... Kelly Pitney, Drawing.................................. Fees Earned......................................................................................... Salary Expense.................................................................................... Rent Expense....................................................................................... Supplies Expense................................................................................. Depreciation Expense......................................... ........ .... Insurance Expense................................................. Miscellaneous Expense....................................................................... 8. KELLY CONSULTING Income Statement Credit Balances For the Month Ended May 31, 2016