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It says I am missing something in the general ledger. Can anyone find it? On April 1, Jiro Nozomi created a new travel agency, Adventure

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It says I am missing something in the general ledger. Can anyone find it?

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 $48,000 cash and computer equipment worth $25,000 in the company in exchange for common stock. 2 The company rented furnished office space by paying $2,200 cash for the first month's (April) rent. 3 The company purchased $1,700 of office supplies for cash. 10 The company paid $2,200 cash for the premium on a 12-month insurance policy. Coverage begins on April 11. 14 The company paid $1,400 cash for two weeks' salaries earned by employees. 24 The company collected $12,000 cash for commissions earned. 28 The company paid $1,400 cash for two weeks' salaries earned by employees. 29 The company paid $400 cash for minor repairs to the company's computer. 30 The company paid $800 cash for this month's telephone bill. 30 The company paid $1,700 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 $122 has expired this month. b. At the end of the month, $700 of office supplies are still available. c. This month's depreciation on the computer equipment is $600. d. Employees earned $450 of unpaid and unrecorded salaries as of month-end. e. The company earned $2,150 of commissions that are not yet billed at month-end. General Ledger accounts Date Credit Date 101: Cash Debit 48,000 12,000 106: Accounts Receivable Debit Credit 2,150 Balance 2,150 April 30 Adj. April 1 April 24 April 2 April 3 April 10 April 14 April 28 April 29 April 30 April 30 2,200 1,700 2,200 1,400 1,400 400 Balance 48,000 60,000 57,800 56,100 53,900 52,500 51,100 50,700 49,900 48,200 800 1,700 124: Office Supplies Debit Credit Date Date 128: Prepaid Insurance Debit Credit 2,200 Balance 1,700 Balance 1,700 700 April 3 April 30 Adj. April 10 April 30 Adj. 2,200 2,078 1,000 122 Date 167: Computer Equipment Debit Credit 25,000 Date Balance 25,000 168: Accumulated Depreciation-Computer equipment Debit Credit Balance 600 600 April 1 April 30 Adj. 307: Common Stock 209: Salaries Payable Debit Credit Date Balance Date Debit Credit Balance 73,000 April 30 Adj. 450 450 April 1 73,000 Balance Date Balance Date April 30 Close April 30 Close 318: Retained Earnings Debit Credit 1,700 5,778 319: Dividends Debit Credit 1,700 April 30 1,700 (1,700) 4,078 Date 405: Commissions Earned Debit Credit 14,150 Balance (14,150) 612: Depreciation Expense-Computer Equipment Date Debit Credit Balance April 30 Adj. 600 600 April 30 Close 600 0 April 24 2,150 (12,000) Date 622: Salaries Expense Debit Credit 1,400 637: Insurance Expense Debit Credit Balance Date Balance 122 122 April 30 Adj. April 30 Close 450 1,400 1,850 3,250 122 April 14 April 30 Adi. April 28 April 30 Close 0 1,400 3,250 0 Date April 2 April 30 Close 640: Rent Expense Debit Credit 2,200 2,200 Balance 2,200 0 Date April 30 Adj. April 30 Close 650: Office Supplies Expense Debit Credit 1,000 1,000 Balance 1,000 0 Balance Balance Date April 29 April 30 Close 684: Repairs Expense Debit Credit 400 400 688: Telephone Expense Debit Credit 800 800 Date April 30 April 30 Close 400 0 800 0 901: Income Summary Debit Credit Date 8,372 Balance (8,372) 5,778 14,150 April 30 Close 5,778

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