4.	Journalize the adjusting entries for the month and prepare the adjusted trial balance. (Do not round intermediate calculations.)

[The following information applies to the questions displayed below.J On April 1, 2015, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. April 1 Nozomi invested $28,000 cash and computer equipment worth $25,000 in the company in exchange for common stock. 2 The company rented furnished office space by paying $1,700 cash for the first month's (April) rent. 3 The company purchased $1,300 of office supplies for cash. 10 The company paid $2.100 cash for the premium on a 12-month insurance policy. Coverage begins on April 11 14 The company paid $1,000 cash for two weeks' salaries earned by employees. 24 The company collected $12,000 cash on commissions from airlines on tickets obtained for Customers. 28 The company paid $1,000 cash for two weeks' salaries earned by employees. 29 The company paid $200 cash for minor repairs to the company's computer. 30 The company paid $850 cash for this month's telephone bill 30 The company paid $1,000 cash in dividends. The company's chart of accounts follows: 101 Cash 405 Commissions Earned 106 Accounts Receivable 612 Depreciation Expense-Computer Equip. 124 Office Supplies 622 Salaries Expense 128 Prepaid Insurance 637 Insurance Expense 167 Computer Equipment 640 Rent Expense 168 Accumulated Depreciation-Computer Equip. 650 Office Supplies Expense 209 Salaries Payable 684 Repairs Expense 307 Common Stock 688 Telephone Expense 318 Retained Earnings 901 ncome Summary 319 Dividends Use the following information in Part 4: a. Two-thirds (or $117 of one month's insurance coverage has expired. b. At the end of the month, $500 of office supplies are still available. c. This month's depreciation on the computer equipment is $300. d. Employees earned $390 of unpaid and unrecorded salaries as of month-end. e. The company earned $2,450 of commissions that are not yet billed at month-end