Complete the journal entries for the following scenarios:

1 - Brown invested $31,000 cash and computer equipment worth $7,200 in the company in exchange for its common stock. (April 2)

2 - The company rented furnished office space by paying $1,900 cash for the first month's (April) rent. (april 3)

3 - The company purchased $1,200 of office supplies for cash. The company's policy is to initially record all prepaid and unearned items in balance sheet accounts. (april 4)

4 - The company paid $1,440 cash for a 12-month insurance policy. Coverage begins on April 11. The company's policy is to initially record all prepaid and unearned items in balance sheet accounts. (April 10)

5 - The company paid $1,400 cash for two weeks' salaries earned by employees. (April 14)

6 - The company collected $10,000 cash for commissions revenue. (April 24)

7 - The company paid $1,400 cash for two weeks' salaries earned by employees. (April 28)

8 - The company paid $500 cash for minor repairs to computer equipment. (April 29)

9 - The company paid $400 cash for this month's telephone bill. (April 30)

10 - The company paid $1,600 cash in dividends. (April 30)

11 - Prepaid insurance of $80 expired this month. (April 30)

12 -At month-end, $650 of supplies are still available. Record the required adjusting entry, if any.(April 30)

13 - This month's depreciation on computer equipment is $120. Record the required adjusting entry, if any. (April 30)

14 - Employees earned $560 of unpaid and unrecorded salaries as of month-end. Record the required adjusting entry, if any. (April 30)

15 - The company earned $1,760 of commissions revenue that is not yet recorded at month-end. Record the required adjusting entry, if any. (April 30)

16 - Record the entry to close the revenue account(s). (April 30)

17 - Record the entry to close the expense account(s). (April 30)

18 - Record the entry to close Income summary. (April 30)

19 -Record the entry to close the owner's withdrawals account. (April 30)

Account title dropdown options (choose from the following):

000: No journal entry required

101: Cash

106: Accounts receivable

124: Office supplies

128: Prepaid insurance

167: Computer equipment

168: Accumulated depreciation - Computer equipment

209: Salaries payable

307: Common stock

318: Retained earnings

319: Dividends

403: Commissions revenue

612: Depreciation expense - Computer equipment

622: Salaries expense

637: Insurance expense

640: Rent expense

650: Office supplies expense

684: Repairs expense

688: Telephone expense

901: Income summary

On April 1, Paul Brown created a new travel agency, Brown Travel. The following transactions occurred during the company's first month. Apri1 2 Brown invested $31,090 cash and computer equipment worth $7,200 in the company in exchange for its comon stock. April 3 The company rented furnished office space by paying $1,960 cash for the first month's (April) rent. April 4 The company purchased 51,260 of office supplies for cash. April 10 The company paid $1,440 cash for a 12-month insurance policy. Coverage begins on April 11. April 14. The company paid $1,400 cash for tho weeks' salaries earned by enployees. April 24 The company collected $10,690 cash for conmissions revenue. April 28 The company paid $1,400 cash for tiwo weeks' salaries earned by enployees. Apri1 29 The company paid $500 cash for minor repairs to computer equipment. Apri1 30 The company paid $400 cash for this month's telephone bill. April 30 The company paid $1,600 cash in dividends. Information for month-end adjustments follows: a. Prepaid insurance of $80 expired this month. b. At the end of the month, $650 of otfice supplies are still avallable. c. This month's depreciation on computer equipment is $120. d. Employees earned $560 of unpaid and unrecorded salaries as of month-end e. The company eamed $1,760 of commissions revenue that is not yet recorded at month-end. Prepare the required journal entries, adjusting entries, and closing entries for Brown Travel. Journal entrv worksheet Note: Enter dabits before credits