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Comprehensive Problem 1 Part 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, 2018. The chart of accounts for Kelly Consulting is shown below: 11 Cash 32 Retained Earnings 12 Accounts Receivable 33 Dividends 14 Supplies 41 Fees Earned 15 Prepaid Rent 51 Salary Expense 16 Prepaid Insurance 52 Rent Expense 18 Office Equipment 53 Supplies Expense 19 Accumulated Depreciation 54 Depreciation Expense 21 Accounts Payable 55 Insurance Expense 22 Salaries Payable 59 Miscellaneous Expense 23 Unearned Fees 31 Common Stock The post-closing trial balance as of April 30, 20Y8, is shown below: Kelly Consulting Post-Closing Trial Balance April 30, 2018 Account No. Debit Credit Cash 11 22,100 Accounts Receivable 12 3,400 14 1,350 Supplies Prepaid Rent Prepaid Insurance 15 3,200 16 1,500 18 14,500 Office Equipment Accumulated Depreciation 19 330 Accounts Payable 21 800 Salaries Payable 22 120 Unearned Fees 23 2,500 Common Stock 31 30,000 Retained Earnings 32 12,300 46,050 46,050 Required: Journalize each of the May transactions using Kelly Consulting's chart of accounts. (Do not insert the account numbers in the Post. Ref. column of the journal at this time.) If an amount box does not require an entry, leave it blank. May 3: Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $4,500. Description Post. Ref. Debit Credit Cash 4,500 Unearned Fees 4,500 May 5: Received cash from clients on account, $2,450. Description Post. Ref. Debit Credit Cash 2,450 Accounts Receivable 2,450 May 9: Paid cash for a newspaper advertisement, $225. Post. Ref. Debit Credit Description Miscellaneous Expense 225 Cash 225 May 13: Paid Office Station Co. for part of the debt incurred on April 5, $640. Description Post. Ref. Debit Credit Accounts Payable 640 Cash 640 May 15: Recorded services provided on account for the period May 1-15, $9,180. Description Post. Ref. Debit Credit Accounts Receivable 9,180 Fees Earned 9,180 May 16: Paid part-time receptionist for two weeks' salary including the amount owed on April 30, $750. Description Post. Ref. Debit Credit Salary Expense 630 Salaries Payable 120 Cash 750 May 17: Recorded cash from cash clients for fees earned during the period May 1-16, $8,360. Description Post. Ref. Debit Credit Cash 8,360 Fees Earned 8,360 May 20: Purchased supplies on account, $735. Description Post. Ref. Supplies Debit Credit 735 Accounts Payable 735 May 21: Recorded services provided on account for the period May 16-20, $4,820. Description Post. Ref. Debit Credit Accounts Receivable 4,820 Fees Earned 4,820 May 25: Recorded cash from cash clients for fees earned for the period May 17-23, $7,900. Post. Ref. Debit Credit Description Cash 7,900 7 Fees Earned 7,900 May 27: Received cash from clients on account, $9,520. Description Post. Ref. Debit Credit Cash 9,520 Accounts Receivable 9,520 May 28: Paid part-time receptionist for two weeks' salary, $750. Description Post. Ref. Debit Credit Salary Expense 750 Cash 750 May 30: Paid telephone bill for May, $260. Description Post. Ref. Debit Credit Miscellaneous Expense 260 Cash 260 May 31: Paid electricity bill for May, $810. Post. Ref. Debit Credit Description Miscellaneous Expense 810 Cash 810 May 31: Recorded cash from cash clients for fees earned for the period May 26-31, $3,300. Description Post. Ref. Debit Credit Cash 3,300 Fees Earned 3,300 May 31: Recorded services provided on account for the remainder of May, $2,650. Description Post. Ref. Debit Credit Accounts Receivable 2,650 Fees Earned 2,650 May 31: Paid dividends, $10,500. Description Post. Ref. Dividends Debit Credit 10,500 Cash 10,500 COMPREHENSIVE PROBLEM 1 - The following ledger accounts appear below, in this order: Cash, Accounts Receivable, Supplies, Prepaid Rent, Prepaid Insurance, Office Equipment, Accumulated Depreciation, Accounts Payable, Salaries Payable, Uneamed Fees, Common Stock, Retained Earnings, Dividends - Beginning balances from the textbook have already been entered. The entries in the ledgers will not grade or mark correct or incorrect. LEDGERS - Balance Sheet accounts Cash 11 Balance Post Ref. Date Item Dr. Cr. Dr. Cr. 5/1 Balance V 22,100 Accounts Receivable 12 Balance Date Item Post Ref. Dr. Cr. Dr. Cr. 5/1 Balance 3,400 Supplies Balance Post Ref. Date Item Dr. Cr. Dr. Cr. 5/1 Balance 1,350 Prepaid Rent 15 Post Ref. Balance Date Item Dr. Cr. Dr. Cr. 5/1 Balance 3,200 Prepaid Insurance Post Ref. Balance Date Item Dr. Cr Dr. Cr 5/1 Balance 1,500 Office Equipment Post Ref. Balance Cr. Date Item Dr. Cr Dr. 5/1 Balance 14,500 19 Accumulated Depreciation Post Date Item Ref. Balance Cr Dr. Cr. Dr. 5/1 Balance 330 Accounts Payable 21 Balance Post Ref. Date Item Dr. Cr. Dr. Cr. 5/1 Balance 800 Salaries Payable 22 Balance Post Ref. Date Item Dr. Cr. Dr. Cr. 5/1 Balance 120 Unearned Fees 23 Balance Post Ref. Date Item Dr. Cr. Dr. Cr. 5/1 Balance 2,500 Common Stock 31 Balance Post Ref. Date Item Dr. Cr. Dr. Cr. 5/1 Balance 30,000 The following ledger accounts appear below, in this order: Fees Earned, Salary Expense, Rent Expense, Supplies Expense, Depreciation Expense, Insurance Expense, Miscellaneous Expense The entries in the ledgers will not grade or mark correct or incorrect. LEDGERS - Income Statement accounts Fees Earned 41 Balance Post Ref. Date Item Dr. Cr. Dr. Cr. Salary Expense 51 Balance Post Ref. Date Item Dr. Cr. Dr. Cr. . Rent Expense 52 Balance Post Ref. Date Item Dr. Cr. Dr. Cr. Supplies Expense 53 Balance Post Ref. Date Item Dr. Cr. Dr. Cr. Depreciation Expense 54 Balance Post Ref. Date Item Dr. Cr. Dr. Cr. Insurance Expense 55 Balance Post Ref. Date Item Dr. Cr. Dr. Cr. Miscellaneous Expense 59 Balance Date Item Post Ref. Dr. Cr. Dr. Cr