April 1 Vader invested $95,000 cash along with office equipment valued at $22,800 in the company in exchange for common stock. 1 The company prepaid $7,200 cash for 6 months' rent for office space. 1 The company paid $6,000 cash for the premium on a 12-month insurance policy 1 The company agreed to do a special six-month web design course (starting immediately) for a client. The contract calls for a monthly fee of $2,500, and the client paid the first five months' fees in advance. 3 The company made credit purchases for $11,400 in office equipment and $2,280 in office supplies. Payment is due within 10 days. 6 The company completed services for a client and immediately received $2,000 cash. 9 The company completed a $7,600 project for a client, who must pay within 30 days. 13 The company paid cash to settle the account payable created on April 3. 22 The company received $6,080 cash as partial payment for the work completed on April 9. 25 The company completed work for another client for $2,640 on credit. 28 The company paid $6,200 cash in dividends. 29 The company purchased $760 of additional office supplies with a 3 months note. 30 The company paid $700 cash for this month's utility bill. Use the following information a. At the end of the month, $1,600 of office supplies are still available. b. This month's depreciation on the computer equipment is $500. c. Employees earned $1,300 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. Required: 1. Prepare journal entries to record the transactions for April and post them to the ledger accounts 2. Prepare an unadjusted trial balance as of April 30. 3. Journalize all the adjusting entries necessary for the month and prepare the adjusted trial balance