April $2$ Nozomi invested $$33,000$ cash and computer equipment worth $$30,000$ in the company in exchange for its common stock.

April $3$ The company rented furnished office space by paying $$2,400$ cash for the first month's $($April$)$ rent.

April $4$ The company purchased $$1,100$ of office supplies for cash. April $10$ The company paid $$3,060$ cash for a $12-$month insurance policy. Coverage begins on April $11.$

April $14$ The company paid $$800$ cash for two weeks' salaries earned by employees.

April $24$ The company collected $$12,000$ cash for commissions revenue, April $28$ The company paid $$800$ cash for two weeks' salaries earned by employees.

April $29$ The company paid $$500$ cash for minor repairs to computer equipment.

April $30$ The company paid $$1,400$ cash for this month's telephone bill. April $30$ The company paid $$1,560$ cash in dividends.

The company's chart of accounts follows:

$\backslash$table$[[101,$Cash,$403,$Commi:$],[106,$Accounts Receivable,$612,$DepreI$],[124,$Office Supplies,$622,$Salar:$],[128,$Prepaid Insurance,$637,$Insuri$],[167,$Computer Equipment,$640,$Rent I$],[168,$Accumulated Depreciation$-$Computer Equipment,$650,$offici$],[209,$Salaries Payable,$684,$Repail$],[307,$Common Stock,$688,$Telepl$],[318,$Retained Earnings,$901,$Incomi$],[319,$Dividends,,$]]$

Use the following information to prepare adjusting entries:

a$.$ Prepaid insurance of $$170$ 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 $$540$ of unpaid and unrecorded salaries as of month$-$end.

e$.$ The company earned $$1,700$ of commissions revenue that is not yet recorded at month$-$end.

Required:

& $2.$ Prepare journal entries to record the transactions for April and post them to ledger accounts in Requirement $6$B GL tab. The company records prepaid and unearned items in balance sheet accounts.

Using account balances from Requirement $6BGL$ tab, prepare an