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Using the attached spreadsheet, post the journal entries from part 1 to a ledger of four-column accounts.

Kelly Consulting Post-Closing Trial Balance April 30, 20Y8
	Account No.	Debit	Credit
Cash	11	22,100
Accounts Receivable	12	3,400
Supplies	14	1,350
Prepaid Rent	15	3,200
Prepaid Insurance	16	1,500
Office Equipment	18	14,500
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

Attached excel file:

COMPREHENSIVE PROBLEM 1

- 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

Post

Balance

Date

Item

Ref.

Dr.

Cr.

Dr.

Cr.

May 3: Received cash from clients as an advance payment for services to be provided and recorded it as unearned fees, $4,500.

Comprehensive Problem 1

Description Post. Ref. Debit Credit Cash 4,500 Unearned Fees 4,500 Credit May 5: Received cash from clients on account, $2,450. Description Post. Ref. Debit Cash 0 2 ,450 | Accounts Receivable 4 2,450 May 9: Paid cash for a newspaper advertisement, $225. Description Post. Ref. Debit Miscellaneous Expense 225 Credit 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 g 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 0 8 ,360 8,360 Fees Earned May 20: Purchased supplies on account, $735. Description Post. Ref. Credit Debit 735 Supplies 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 o 4,820 Fees Earned arned 4,820 May 25: Recorded cash from cash clients for fees earned for the period May 17-23, $7,900. Description Post. Ref. Debit Credit Cash 7,900 Fees Earned 7,900 Credit May 27: Received cash from clients on account, $9,520. Description Post. Ref. Debit Cash 9,520 Accounts Receivable 9,520 May 28: Paid part-time receptionist for two weeks' salary, $750. Description Post. Ref. Debit Salary Expense 750 Credit 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. Description Post. Ref. Credit Debit 810 Miscellaneous Expense 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 o 2,650 Accounts Receivable Fees Earned Fees Earned 0 2,650 May 31: Kelly withdrew $10,500 for personal use. Description Post. Ref. Credit Debit 10,500 Kelly Pitney, Drawing Cash 10,500