April 1, 2013, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the companys first month.

April	1		Nozomi invested $30,000 cash and computer equipment worth $20,000 in the company in exchange for common stock.
	2		The company rented furnished office space by paying $1,800 cash for the first month's (April) rent.
	3		The company purchased $1,000 of office supplies for cash.
	10		The company paid $2,400 cash for the premium on a 12-month insurance policy. Coverage begins on April 11.
	14		The company paid $1,600 cash for two weeks' salaries earned by employees.
	24		The company collected $8,000 cash on commissions from airlines on tickets obtained for customers.
	28		The company paid $1,600 cash for two weeks' salaries earned by employees.
	29		The company paid $350 cash for minor repairs to the company's computer.
	30		The company paid $750 cash for this month's telephone bill.
	30		The company paid $1,500 cash for dividends.

The company's chart of accounts follows:

101	Cash	405	Commissions Earned
106	Accounts Receivable	622	Salaries Expense
124	Office Supplies	637	Insurance Expense
128	Prepaid Insurance	640	Rent Expense
167	Computer Equipment	650	Office Supplies Expense
209	Salaries Payable	684	Repairs Expense
307	Common Stock	688	Telephone Expense
318	Retained Earnings	319	Dividends

Use the following information:

a.	Two-thirds (or $133) of one months insurance coverage has expired.
b.	At the end of the month, $600 of office supplies are still available.
c.	Employees earned $420 of unpaid and unrecorded salaries as of month-end.
d.	The company earned $1,750 of commissions that are not yet billed at month-end.
	*Prepare journal entries to close the temporary accounts.*

Record closing of the revenue account.

Record closing of the revenue account.

Record the closing of the dividends account.