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Note: Do not round intermediate calculations and round the final answers to nearest whole number. View transaction list View journal entry worksheet Jsing account balances from Requirement 6B, prepare an unadjusted trial balance as of April 30. \begin{tabular}{|l|r|} \hline \multicolumn{2}{|c|}{ ADVENTURE TRAVEL } \\ \hline \multicolumn{2}{|c|}{ Statement of Retained Earnings } \\ \hline \multicolumn{2}{|c|}{ For Month Ended April 30 } \\ \hline Retained earnings, April 1 & $ \\ \hline Add: Net income & \\ \hline & 2,650 \\ \hline Less: Dividends & 2,650 \\ \hline Retained earnings, April 30 & 1,580 \\ \hline \end{tabular} Prepare journal entries to record the transactions for April and post them to ledger accounts in Requirement 6B GL tab. The company records prepaid and unearned items in balance sheet accounts. Prepare the income statement for the month of April 30. Using adjusted account balances from Requirement 6B GL tab, prepare an adjusted trial balance as of April 30 Post the journal entries to the ledger. Note: Select April 30 Adjusted as date for all adjusting entries, and April 2n rlnce ac data far all slncinn antriac \begin{tabular}{|r|l|l|r|r|} \hline No & Date & \multicolumn{1}{|c|}{ General Journal } & \multicolumn{1}{|c|}{ Debit } & \multicolumn{1}{c|}{ Credit } \\ \hline 1 & April 30 & Income summary & 12,050 & \\ \hline & & Retained earnings & 12,050 \\ \hline 2 & April 30 & Income summary & 9,400 \\ \hline & Salaries expense & \\ \hline & Insurance expense & 3,990 \\ \hline & Rent expense & 110 \\ \hline & Repairs expense & 1,900 \\ \hline & & Telephone expense & & 1,100 \\ \hline & Depreciation expense-Computer equipment & 1,400 \\ \hline & & & & 500 \\ \hline 3 & April 30 & Income summary & 1,070 & \\ \hline & & Retained earnings & & 1,070 \\ \hline & & & & 1,580 \\ \hline 4 & April 30 & Retained earnings & & 1,580 \\ \hline & & Dividends & & \\ \hline \end{tabular} On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. April 2 Nozomi invested $41,000 cash and computer equipment worth $20,000 in the company in exchange for its common stock. April 3 The company rented furnished office space by paying $1,900 cash for the first month's (April) rent. April 4 The company purchased $1,600 of office supplies for cash. April 10 The company paid $1,980 cash for a 12 month insurance policy. Coverage begins on April 11. April 14 The company paid $1,700 cash for two weeks' salaries earned by employees. April 24 The company collected $10,000 cash for commissions revenue. April 28 The company paid $1,700 cash for two weeks' salaries earned by employees. April 29 The company paid $400 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 $1,580 cash in dividends. April 2 Nozomi invested $41,000 cash and computer equipment worth $20,000 in the company in exchange for its common stock. April 3 The company rented furnished office space by paying $1,900 cash for the first month's (April) rent. April 4 The company purchased $1,600 of office supplies for cash. April 10 The company paid $1,980 cash for a 12 -month insurance policy. Coverage begins on April 11 . April 14 The company paid $1,700 cash for two weeks' salaries earned by employees. April 24 The company collected $10,000cash for commissions revenue. April 28 The company paid $1,700 cash for two weeks' salaries earned by employees. April 29 The company paid $400 cash for minor repairs to computer equipment. April 30 The company paid $1,400cash for this month's telephone bill. April 30 The company paid $1,580 cash in dividends. The company's chart of accounts follows: Use the following information to prepare adjusting entries: a. Prepaid insurance of $110 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 $500. d. Employees earned $590 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: 1. \& 2. Prepare journal entries to record the transactions for April and post them to ledger accounts in Requirement 6BGGL tab. The company records prepaid and unearned items in balance sheet accounts. 3. Using account balances from Requirement 6B GL tab, prepare an unadjusted trial balance as of April 30. 4. Journalize the adjusting entries for the month, and then post to the ledger on Requirement 6BGL tab, using April 30 Adjusted as the date. 5a. Using adjusted account balances from Requirement 6B GL tab, prepare an adjusted trial balance as of April 30. 5b. Prepare the income statement for the month of April 30. 5c. Prepare the statement of retained earnings for the month of April 30. 5d. Prepare the balance sheet at April 30. 6a. Prepare journal entries to close the temporary accounts and then post to Requirement 6B GL tab, using April 30 Close as the date. 6b. Post the journal entries to the ledger. 7. Prepare a post-closing trial balance. Prepare a post-closing trial balance