I'm rusty with some of my accounting. I need a refresher (it would also help to get a breakdown on each entry, but it is not necessary).

Aver the journal entries to the lodge: Note: For Aprl 3D, checre the dropobun ths: meat amurstrly decriber the entry. ADVENTURE TRAVEL Post-Closing Trial Balance April 30 1 Record the required adjusting entry, if any. Prepaid insurance of $150 expired this month. 2 Record the required adjusting entry, if any. At the end of the month, $600 of office supplies are still available. 3 Record the required adjusting entry, if any. This month's depreciation on computer equipment is $600. 4 Record the required adjusting entry, if any. Employees earned $450 of unpaid and unrecorded salaries as of month-end. 5 Record the required adjusting entry, if any. The company earned $2,400 of commissions revenue that is not yet recorded at month-end. Note: = journal entry has been entered 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 $30,000 in the company. April 3 The company rented furnished office space by paying $2,700 cash for the first month's (April) rent. April 4 The company purchased $1,200 of office supplies for cash. April 10 The company paid $2,700 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 $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 $300 cash for minor repairs to computer equipment. April 30 The company paid $1,000 cash for this month's telephone bill. April 30 Nozomi withdrew $1,700 cash from the company for personal use. The company's chart of accounts follows: Use the following information to prepare adjusting entries: a. Prepaid insurance of $150 expired this month. b. At the end of the month, $600 of office supplies are still available. c. This month's depreciation on computer equipment is $600. d. Employees earned $450 of unpaid and unrecorded salaries as of month-end. e. The company earned $2,400 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 6BGL 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. 5a. 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. 5c. 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 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. \begin{tabular}{|l|l|l|} \hline \multicolumn{3}{|c|}{ ADVENTURE TRAVEL } \\ \hline \multicolumn{2}{|c|}{ Statement of Owner's Equity } \\ \hline \multicolumn{2}{|c|}{ For Month Ended April 30 } \\ \hline J. Nozomi, Capital, April 1 & & $ \\ \hline & & \\ \hline & & \\ \hline & & $ \\ \hline J. Nozomi, Capital, April 30 & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{3}{|c|}{ ADVENTURE TRAVEL } \\ \hline \multicolumn{2}{|c|}{ Income Statement } \\ \hline For Month Ended April 30 \\ \hline & & \\ \hline Expenses: & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Total expenses & & \\ \hline & & \\ \hline \end{tabular} Aver the journal entries to the lodge: Note: For Aprl 3D, checre the dropobun ths: meat amurstrly decriber the entry. ADVENTURE TRAVEL Post-Closing Trial Balance April 30 1 Record the required adjusting entry, if any. Prepaid insurance of $150 expired this month. 2 Record the required adjusting entry, if any. At the end of the month, $600 of office supplies are still available. 3 Record the required adjusting entry, if any. This month's depreciation on computer equipment is $600. 4 Record the required adjusting entry, if any. Employees earned $450 of unpaid and unrecorded salaries as of month-end. 5 Record the required adjusting entry, if any. The company earned $2,400 of commissions revenue that is not yet recorded at month-end. Note: = journal entry has been entered 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 $30,000 in the company. April 3 The company rented furnished office space by paying $2,700 cash for the first month's (April) rent. April 4 The company purchased $1,200 of office supplies for cash. April 10 The company paid $2,700 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 $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 $300 cash for minor repairs to computer equipment. April 30 The company paid $1,000 cash for this month's telephone bill. April 30 Nozomi withdrew $1,700 cash from the company for personal use. The company's chart of accounts follows: Use the following information to prepare adjusting entries: a. Prepaid insurance of $150 expired this month. b. At the end of the month, $600 of office supplies are still available. c. This month's depreciation on computer equipment is $600. d. Employees earned $450 of unpaid and unrecorded salaries as of month-end. e. The company earned $2,400 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 6BGL 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. 5a. 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. 5c. 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 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. \begin{tabular}{|l|l|l|} \hline \multicolumn{3}{|c|}{ ADVENTURE TRAVEL } \\ \hline \multicolumn{2}{|c|}{ Statement of Owner's Equity } \\ \hline \multicolumn{2}{|c|}{ For Month Ended April 30 } \\ \hline J. Nozomi, Capital, April 1 & & $ \\ \hline & & \\ \hline & & \\ \hline & & $ \\ \hline J. Nozomi, Capital, April 30 & & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{3}{|c|}{ ADVENTURE TRAVEL } \\ \hline \multicolumn{2}{|c|}{ Income Statement } \\ \hline For Month Ended April 30 \\ \hline & & \\ \hline Expenses: & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Total expenses & & \\ \hline & & \\ \hline \end{tabular}