The charts of accounts for kelly consulting is shown 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)