i don't know what i'm missing... been trying to figure it out

\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|l|}{ ADVENTURE TRAVEL } \\ \hline \multicolumn{3}{|l|}{ Unadjusted Trial Balance } \\ \hline \multicolumn{3}{|l|}{ April 30} \\ \hline Account Title & Debit & Credit \\ \hline 101: Cash & 45,400 & \\ \hline 106: Accounts receivable & 00 & \\ \hline 124: Office supplies & 1,400 & \\ \hline 128: Prepaid insurance & 2,200 & \\ \hline 167: Computer equipment & 30,000 & \\ \hline 168: Accumulated deqreciation-Computer equipment & & 00 \\ \hline 209: Salaries payable & & 00 \\ \hline 301: J. Nozomi, Capital & & 79,000 \\ \hline 302: J. Nozomi, Withdrawals & 1,800 & \\ \hline 403: Commissions revenue & & 9,000 \\ \hline 612: Depreciation expense-Computer equipment & 0 & \\ \hline 622: Salaries expense & 3,400 & \\ \hline 637: Insurance expense & 00 & \\ \hline 640: Rent expense & 2,500 & \\ \hline 650: Office supplies expense & 0 & \\ \hline 684: Repairs expense & 500 & \\ \hline 688: Telephone expense & 800 & \\ \hline Total & 88,000 & 88,000 \\ \hline \end{tabular} Use the following information to prepare adjusting entries: a. Prepaid insurance of $122 expired this month. b. At the end of the month, $400 of office supplies are still available. c. This month's depreciation on computer equipment is $500. d. Employees earned $580 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,500 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 Req 68BL tab. 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 then post to the ledger on Req 6B tab, using April 30 Adjusted as the date. 5 . Using adjusted account balances from Req 6B GL tab, prepare an adjusted trial balance as of April 30. 5b. Prepare the income statement for the month of April 30. 5 c. Prepare the statement of owner's equity 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 Req 68GL tab, using April 30 Close as the date. 6b. Post the journal entries to the ledger. 7. Prepare o post-closing trial balance. \begin{tabular}{|c|c|c|c|c|c|} \hline No & Date & & & Debit & Credit \\ \hline \multirow[t]{4}{*}{1} & April 02 & Cash & 0 & 49,000 & \\ \hline & & Computer equipment & 0 & 30,000 & \\ \hline & & J. Nozomi, Capital & 0 & & 79,000 \\ \hline & & & & & \\ \hline \multirow[t]{2}{*}{2} & April 03 & Rent expense & 0 & 2,5000 & \\ \hline & & Cash & 0 & + & 2,500 \\ \hline \multirow[t]{2}{*}{3} & April 04 & Office supplies & 0 & 1,4000 & \\ \hline & & Cash & 0 & & 1,4000 \\ \hline \multirow[t]{3}{*}{4} & April 10 & Prepaid insurance & 0 & 2,2000 & \\ \hline & & Cash & 0 & & 2,2000 \\ \hline & 4 & & & & \\ \hline \multirow[t]{2}{*}{5 . } & April 14 & Salaries expense & 0 & 1,700 & \\ \hline & & Cash & 0 & & 1,7000 \\ \hline \multirow[t]{3}{*}{6} & April 24 & Cash & 0 & 9,000 & \\ \hline & i. & Commissions revenue & 0 & & 9,000 \\ \hline & & +z & & - & \\ \hline \multirow[t]{2}{*}{7} & April 28 & Salaries expense & 0 & 1,7000 & \\ \hline & & Cash & 0 & & 1,7000 \\ \hline \multirow[t]{3}{*}{8} & April 29 & Repairs expense & 0 & 5000 & \\ \hline & & Cash & 0 & & 5000 \\ \hline & & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline No & Date & General Journal & & Debit & Credit \\ \hline \multirow[t]{2}{*}{1} & April 30 & Commissions revenue & ( & 10,500 & \\ \hline & = & Income summary & ( & & 10,500 \\ \hline \multirow[t]{6}{*}{2} & April 30 & Income summary & 0 & 9,402 & \\ \hline & & Rent expense . & ( & + & 2,5000 \\ \hline & & Salaries expense & 0 & & 3,9800 \\ \hline & & Repairs expense & (2) & & 5000 \\ \hline & & Telephone expense & 0 & & 8000 \\ \hline & & Insurance expense & 0 & & 1220 \\ \hline & & Office supplies expense & 0 & & 1,0000 \\ \hline & & Depreciation expense-Computer equip. & 0 & & 5000 \\ \hline \multirow[t]{3}{*}{3} & April 30 & Income summary & 0 & 1,098 & \\ \hline & & J. Nozomi, Capital & 2 & & 1,0980 \\ \hline & & & & & \\ \hline \multirow[t]{2}{*}{4} & April 30 & J. Nozomi, Capital & 0 & 1,800 & \\ \hline & & J. Nozomi, Withdrawals & 0 & & 1,800 \\ \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. Aprit 2 Nozoni invested $49,000 cash and computer equipment worth $30,000 in the company. April 3 The company rented furnished office space by paying $2,500 cash for the first month's (April) rent. Aprit 4 The company purchased $1,400 of office supplies for cash. April 10 The company paid $2,200 cash for a 12 -month insurance policy. Coverage begins on April 11. Aprit 14 The company paid $1,700 cash for two weeks' salaries earned by employees. April 24 The company collected $9,000 cash for commissions revenue. April 28 The company paid $1,700 cash for two weeks' salaries earned by employees. April 29 The company paid $500 cash for minor repairs to computer equipment. April 30 The company paid $800 cash for this month's telephone bill. April 30 Nozoni withdrew $1,800 cash from the company for personal use. The company's chart of accounts follows: \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|l|}{ ADVENTURE TRAVEL } \\ \hline \multicolumn{3}{|l|}{ Adjusted Trial Balance } \\ \hline \multicolumn{3}{|l|}{ April 30} \\ \hline Account Title & Debit & Credit \\ \hline 101: Cash & 45,400 & \\ \hline 106: Accounts receivable & 1,500 & 6 \\ \hline 124: Office supplies & 400 & \\ \hline 128: Prepaid insurance & 2,078 & \\ \hline 167: Computer equipment & 30,000 & \\ \hline 168: Accumulated depreciation-Computer equipment & & 500 \\ \hline 209: Salaries payable & & 580 \\ \hline 301: J. Nozomi, Capital & & 79,000 \\ \hline 302: J. Nozomi, Withdrawals & 1,800 & \\ \hline 403: Commissions revenue & & 10,500 \\ \hline 612: Depreciation expense - Computer equipment & 500 & \\ \hline 622: Salaries expense & 3,980 & \\ \hline 637: Insurance expense & 122 & \\ \hline 640: Rent expense & 2,500 & \\ \hline 650: Office supplies expense & 1,000 & \\ \hline 884: Repairs expense & 500 & \\ \hline 688: Telephone expense & 800 & \\ \hline Total & 90,580 & 90,580 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ ADVENTURE TRAVEL } \\ \hline \multicolumn{4}{|c|}{ Statement of Owner's Equity } \\ \hline \multicolumn{4}{|c|}{ For Month Ended April 30} \\ \hline J. Nozomi, Capital, April 1 & & $ & 0 \\ \hline Add: Investments by owner & 79,000 & & \\ \hline Add: Net income & 1,098 & & 80,098 \\ \hline Less: Withdrawals by owner & & & (1,800) \\ \hline J. Nozomi, Capital, April 30 & & $ & 78,298 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{5}{|c|}{ 209: Salaries Payable } \\ \hline Date & Debit & Credit & Balance \\ \hline April 30 Adjusted & & 580 & 580 \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|c|} \hline \multicolumn{5}{|c|}{ 302: J. Nozomi, Withdrawals } \\ \hline Date & Debit & Credit & Balance \\ \hline April 30 & 1,800 & & 1,800 \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ 403: Commissions Revenue } \\ \hline Date & Debit & Credit & Balance \\ \hline April 24 & & 9,0000 & 9,00 \\ \hline April 30 Adpusted & & 1,5000 & 10,50 \\ \hline \end{tabular} 612: Depreciation Expense-Computer Equipment \begin{tabular}{|c|c|c|c|} \hline Date & Debit & Credit & Balance \\ \hline April 30 Adjusted & 5000 & & 500 \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|r|} \hline \multicolumn{6}{|c|}{ 622: Salaries Expense } \\ \hline \multicolumn{1}{|c|}{ Date } & \multicolumn{1}{|c|}{ Debit } & \multicolumn{1}{c|}{ Credit } & Balance \\ \hline April 28 & 0 & 1,700 & & 1,7 \\ \hline April 14 & 0 & 1,700 & & 3,4 \\ \hline April 30 Close & 0 & & & (58 \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{5}{|c|}{ 637: Insurance Expense } \\ \hline Date & Debit & Credit & Balance \\ \hline April 30Adjusted & 122 & & 122 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ 640: Rent Expense } \\ \hline Date & Debit & Credit & Balanc \\ \hline April 3 0 & 2,500 & & 2 \\ \hline \end{tabular}