I quite cant solve problem 1, on the journal entry i am stuck on how to log may 5th as.

Kelly Pitney began her consulting business, Kelly Consulting, on April 1, 2016. The accounting cycle for Kelly Consulting tor April, inducting financial statements, was illustrated in this chapter. During May, Kelly Consulting entered into the following transactions: May 3. Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $4, 500. 5. Received cash from clients on account, $2, 450. 9. Paid cash for a newspaper advertisement, $225. 13. Paid Office Station Co. for part of the debt incurred on April 5, $640. 15. Recorded services provided on account for the period May 1-15, $9.180. 16. Paid part-time receptionist for two weeks' salary including the amount owed on April 30, $750. 17. Recorded cash from cash clients for fees earned during the period May 1-16, $8, 360. Record the following transactions on page 6 of the journal: 20. Purchased supplies on account, $735. 21. Recorded services provided on account for the period May 16-20, $4, 820. 25. Recorded cash from cash clients for fees earned for the period May 17-23, $7, 900. 27. Received cash from clients on account, $9, 520. 28. Paid part-time receptionist for two weeks' salary, $750. 30. Paid telephone bill for May, $260. 31. Paid electricity bill for May, $810. 31. Recorded cash from cash clients for fees earned for the period May 26-31, $3, 300. 31. Recorded services provided on account for the remainder of May, $2, 650. 31. Kelly withdrew $10, 500 for personal use. Instructions The chart of accounts for Kelly Consulting is show n in Exhibit 9, and the post-closing trial balance as of April 30, 2016, is shown in Exhibit 17. For each account in the post-closing trial balance, enter the balance in the appropriate Balance column of a four-column account. Date the balances May 1, 2016, and place a check mark in the Posting Reference column. Journalize each of the May transactions in a two-column journal starting on Page 5 of the journal and using Kelly Consulting's chart of accounts. (Do not insert the account numbers in the journal at this time.) Post the journal to a ledger of four-column accounts. Prepare an unadjusted trial balance. At the end of May, the following adjustment data were assembled. Analyze and use these data to complete parts (5) and (6). Insurance expired during May is $275. Supplies on hand on May 31 are $715. Depreciation of office equipment for May is $330. Accrued receptionist salary on May 31 is $325. Rent expired during May is $1, 600. Unearned fees on May 31 are $3, 210. Post-Closing Trial Balance, Kelly Consulting Step 2. For each account affected by the transaction, determine whether the account increases or decreases. Step 3. Determine whether each increase or decrease should be recorded as a debi or a credit, following the rules of debit and credit shown in Exhibit 3 of Chapter 2. Step 4. Record the transaction using a journal entry. The company's chart of accounts is useful in determining which accounts are affected by the transaction. The chart of accounts for Kelly Consulting is shown in Exhibit 9. Chart of Accounts for Kelly Consulting After analyzing each of Kelly Consulting's transactions for April, the journal entrie are recorded as shown in Exhibit 10. Periodically, the transactions recorded in the journal are posted to the accounts in th ledger. The debits and credits for each journal entry are posted to the accounts in th