On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month April April Nozon1 invested $35,880 cash and corputer equipment worth $30,800 in the The cospany rentco company in exchange for its common stock April dine furnished office space by paying $2,100 cash for the first month's (April) rent. company purchased Sl,eve or orfice supplies for cash, April 18 The cospany paid $2,168 cash Tor April 14 The company paid $1,200 cash for 12-month insurance policy. Coverage begins on April 11. twO weeks April salaries 24 The company collected $10,500 cash earned by employees. for cormissions revenue April 28 The company paid $1,200 Cash Tor twO weeks April 29 salaries earned by employees The company paid S458 cash for minor repairs April 30 The company paid $900 cash for to cosputer equipsent this month's telephone bil April 3a The company paid $1,550 cash in dividends. The company's chart of accounts follows: 101 Cash Accounts Receivable 124 Office Supplies 128 Prepaid Insurance 167 EQuipeent Accueulated Depreciation Computer Equipment 209 Salaries Payable 387 on Stock 318 Retained Earnings 319 Dividends 403 Commissions Revenue b12 Depreciation Expense Computer Equipment b22 Salaries Expense 637 Insurance Expense 640 Rent Expense 650 Office Supplies Expense Repairs Expense 688 Telephone Expense 901 Use the following information to prepare adjusting entries: a. Prepaid insurance of S120 expired this month. b. At the end of the month, $400 of office supplies are still available. c. This month's depreciation on computer equipment is $400. d. Employees earned $520 of unpaid and unrecorded salaries as of month-end e. The company earned $1,900 of commissions revenue that is not yet recorded at month-end. Required: 1. & 2. Prepare journal entries to record the transactions for April and post them to ledger accounts in Requirement 6B GL tab. The company records prepaid and unearned items in balance sheet accounts. 3. Using account balances from Requirement 6B GL tab, prepare an unadjusted trial balance as of April 30. 4. Joumalize the adjusting entries for the month, and then post to the ledger on Requirement 6B GL tab, using April 30 Adjusted as the date 56. Using adjusted account balances from Requirement 6B GL tab, prepare an adjusted trial balance as of April 30. 5b. Prepare the income statement for the month of Apni 30 5c. Prepare the statement of retained earnings for the month of April 30. 5d. Prepare the balance sheet at Apni 30. 60. Prepare journal entries to close the temporary accounts and then post to Requirement 6B GL tab, using April 30 Close as the date 6b. Post the journal entries to the ledger 7. Prepare a post-closing trial balance