At month-end, $950 of supplies are still available. Record the required adjusting entry, if any. Note: Enter debits before credits. On April 1, Jeffrey Wilson created a new travel agency, Wilson Travel. The following transactions occurred during the company's first month. April 2 Wilson invested $37,080 cash and computer equipnent worth $10,880 in the company in exchange for its connon April 3 The company rented furnished office space by paying $2,500 cash for the first month's (Aprit) rent. April 4 The company purchased $2,460 of office supplies for cash. April 10 The company paid $3,608 cash for a 12 -nonth insurance policy. Coverage begins on April 11. April 14 The company paid $1,460 cash for two weeks' salaries earned by enployees. April 24 The company collected $22,606 cash for conmissions revenue. April 28 The company paid. $1,400 cash for two weeks' salaries earned by enployees. April 29 The company paid $500 cash for minor repairs to conputer equipment. April 30 The company paid $750 cash for this nonth's telephone bill. April 30 The company paid $2,200 cash in dividends. Information for month-end adjustments follows: a. Prepaid insurance of $200 expired this month. b. At the end of the month, $950 of office supplies are still available. c. This month's depreciation on computer equipment is $180. d. Employees earned $560 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,820 of commissions revenue that is not yet recorded at month-end. Journal entry worksheet Record the entry to close the revenue account(s). Note: Enter debits before credits. Journal entry worksheet 112 14 Record the entry to close the expense account(s). Note: Enter debits before credits. Journal entry worksheet Note: Enter debits Defore credits. Journal entry worksheet Record the entry to close the owner's withdrawals account. Note: Enter debits before credits