Having a hard time answering the question with the red x. all the other parts to the problem have been solved. Thank you for the help

Problem 3-5A Applying the accounting cycle LO P1, P2, P3, P4, P5, P6, P7, P8 On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. April 1 Nozomi invested $30,000 cash and computer equipment worth $20,000 in the company in exchange for common stock. 2 The company rented furnished office space by paying $1,800 cash for the first month's (April) rent. 3 The company purchased $1,000 of office supplies for cash. 10 The company paid $2,400 cash for the premium on a 12-month insurance policy. Coverage begins on April 11. 14 The company paid $1,600 cash for two weeks' salaries earned by employees. 24 The company collected $8,000 cash for commissions earned. 28 The company paid $1,600 cash for two weeks' salaries earned by employees. 29 The company paid $350 cash for minor repairs to the company's computer. 30 The company paid $750 cash for this month's telephone bill. 30 The company paid $1,500 cash in dividends. The company's chart of accounts follows. 101 Cash 106 Accounts Receivable 124 Office Supplies 128 Prepaid Insurance 167 Computer Equipment 168 Accumulated Depreciation-Computer Equip. 209 Salaries Payable 307 Common Stock 318 Retained Earnings 319 Dividends 405 Commissions Earned 612 Depreciation Expense-Computer Equip. 622 Salaries Expense 637 Insurance Expense 640 Rent Expense 650 Office Supplies Expense 684 Repairs Expense 688 Telephone Expense 901 Income Summary Use the following information: a. Prepaid insurance of $133 has expired this month. b. At the end of the month, $600 of office supplies are still available. c. This month's depreciation on the computer equipment is $500. d. Employees earned $420 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,750 of commissions that are not yet billed at month-end. Required: 1. & 2. Prepare journal entries to record the transactions for April and post them to the ledger accounts in Requirement 6b. The company records prepaid and unearned items in balance sheet accounts. 3. Using account balances from Requirement 6b, prepare an unadjusted trial balance as of April 30. 4. Journalize the adjusting entries for the month and prepare the adjusted trial balance. 5a. Prepare the income statement for the month of April 30. 5b. Prepare the statement of retained earnings for the month of April 30. 5c. Prepare the balance sheet at April 30. 6a. Prepare journal entries to close the temporary accounts and then post to Requirement 6b. 6b. Post the journal entries to the ledger. 7. Prepare a post-closing trial balance. ULULLLLLLLLLLLLLLLLL Req 1 and 2 Req 3 Reg 4 Adj Entries Req 4 Adj Trial Bal Req 5A Req 5B Req 5C Req 6A Req 6B GL Req 7 Using adjusted account balances from Requirement 6b, prepare an adjusted trial balance as of April 30. Debit Credit ADVENTURE TRAVEL Adjusted Trial Balance April 30 Account Title 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 405: Commissions earned 612: Depreciation expense Computer equipment 622: Salaries expense 637: Insurance expense 640: Rent expense 650: Office supplies expense 684: Repairs expense 688: Telephone expense Total $ 0 $ 0 Req 1 and 2 Req3 Req 4 Adj Entries le retour Reg sa Req 4 Adj Trial Bal Req 5A Req 5B pour Req 5C Reg 58 Req 6A Req se Req 6B GL rog sa Reg se al Reg ? Req 7 Prepare the balance sheet at April 30. ADVENTURE TRAVEL Balance Sheet April 30 Assets Cash Accounts receivable Office supplies Prepaid insurance Computer equipment $ Accumulated depreciation Computer equip. Total assets 27,000 1,750 600 2,267 20,000 500 19,500 51,117 $ Liabilities Salaries payable 420 Equity Common stock 50,000 Total equity Total liabilities and equity 50,000 50,420 $ Req 1 and 2 Req3 Req 4 Adj | Req 4 Adj Entries Trial Bal Req 5A Req 5B Req 5C Req 6A Req 6B GL Req 7 Prepare journal entries to close the temporary accounts and then post to Req 6B General Ledger, using April 30 Close as the date. No General Journal Credit Date April 30 Debit 9,750 Commissions earned Income summary 9,750 2 April 30 7,553 Income summary Depreciation expense Computer equip. Salaries expense Insurance expense Rent expense Office supplies Repairs expense Telephone expense 500 3,620 133 1,800 400 350 750 April 30 2,197 Income summary Cash 2,197 April 30 1,500 Cash Dividends 1,500 General Ledger accounts 101: Cash Debit 30,000 Date April 1 April 2 Credit Date April 30 Adj. 106: Accounts receivable Debit Credit 1,750 Balance 1,750 1,800 1,000 2,400 1,600 Balance 30,000 28,200 27,200 24,800 23,200 31,200 29,600 29,250 28,500 27,000 April 3 April 10 April 14 April 24 April 28 April 29 April 30 April 30 Close 8,000 1,600 350 750 1,500 Date 124: Office supplies Debit Credit 1,000 400 Balance 1.000 600 April 3 April 30 Adj. 128: Prepaid insurance Debit Credit 2,400 133 Date April 10 April 30 Adj. Balance 2.400 2,267 Date April 1 167: Computer equipment Debit Credit 20,000 Balance 20,000 Date April 30 Adj. 168: Accumulated depreciation-Computer equip. Debit Credit Balance 500 500 209: Salaries payable Debit Credit Date April 30 Adj. Balance 420 420 Date April 1 April 30 April 30 Close 307: Common stock Debit Credit 50,000 2,197 9,750 Balance 50,000 52,197 42,447 Date April 30 Adj. April 30 Close 318: Retained earnings Debit Credit 1,500 1,500 X Balance (1,500) 0 319: Dividends Debit Credit X 8,000 1,750 X Date April 24 April 30 Adj. Balance (8,000) (9,750) 405: Commissions earned Debit Credit Date Balance 612: Depreciation expense-Computer equip. Date Debit Credit Balance April 30 Adj. 500 500 April 30 Close 5000 622: Salaries expense Debit Credit 637: Insurance expense Debit Credit Date Balance Date Balance 640: Rent expense Debit Credit 650: Office supplies expense Debit Credit Date Balance Date Balance 684: Repairs expense Debit Credit 688: Telephone expense Debit Credit Date Balance Date Balance 901: Income summary Debit Credit Date Balance Prepare a post-closing trial balance. Credit ADVENTURE TRAVEL Post-Closing Trial Balance April 30 Account Title Cash Accounts receivable Office supplies Prepaid insurance Computer equipment Accumulated depreciation-Computer equip. Salaries payable Common stock Debit 27,000 1,750 600 2,267 20,000 500 420 50,000 Totals $ 51,617 $ 50,920