April $2$ Nozomi invested $$40,000$ cash and computer equipment worth $$40,000$ in the company in exchange for its common stock.

April $3$ The company rented furnished office space by paying $$2,000$ 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 $$2,880$ 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 $$11,500$ cash for commissions revenue.

April $28$ The company paid $$800$ cash for two weeks' salaries earned by employees.

April $29$ The company paid $$300$ cash for minor repairs to computer equipment.

April $30$ The company paid $$750$ cash for this month's telephone bill.

April $30$ The company paid $$1,580$ cash in dividends.

The company's chart of accounts follows:

$\backslash$table$[[101$ Cash,$403$ Commissions Revenue$],[106$ Accounts Receivable,$612$ Depreciation Expense$-$Computer Equipment$],[124$ Office Supplies,$622$ Salaries Expense$],[128$ Prepaid Insurance,$637$ Insurance Expense$],[167$ Computer Equipment,$640$ Rent Expense$],[168$ Accumulated Depreciation$-$Computer Equipment,$650$ Office Supplies Expense$],[209$ Salaries Payable,$684$ Repairs Expense$],[307$ Common Stock,$688$ Telephone Expense$],[318$ Retained Earnings,$901$ Income Summary$],[319$ Dividends,$]]$

Use the following information to prepare adjusting entries:

a$.$ Prepaid insurance of $$160$ expired this month.

b$.$ At the end of the month, $$500$ of office supplies are still available.

c$.$ This month's depreciation on computer equipment is $$300.$

d$.$ Employees earned $$400$ of unpaid and unrecorded salaries as of month$-$end.

e$.$ The company earned $$2,050$ 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 $6BGL$ tab. The company records prepaid and unearned items in balance sheet accounts.

Using account balances from Requirement $6BGL$ tab, prepare an unadjusted trial balance as of April $30.$

Journalize the adjusting entries for the month, and then post to the ledger on Requirement $6$B GL tab, using April $30$ Adjusted as the date.

$5$a$.$ Using adjusted account balances from Requirement $6$B GL tab, prepare an adjusted trial balance as of April $30.$

$5$b$.$ Prepare the income statement for the month of April $30.$

$5$c$.$ Prepare the statement of retained earnings for the month of April $30.$

$5$d$.$ Prepare the balance sheet at April $30.$

$6$a$.$ Prepare journal entries to close the temporary accounts and then post to Requirement $6$B GL tab, using April $30$ Close as the date.

$6b.$ Post the journal entries to the ledger.

Prepare a post$-$closing trial balance.