Ly work 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 $35,000 cash and computer equipment worth $35,000 in the company. 2 The company rented furnished office space by paying $2,100 cash for the first month's (April) rent. 3 The company purchased $1,700 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 $1,100 cash for two weeks' salaries earned by employees. 24 The company colle $19,500 cash for commissions earned. 28 The company paid $1,100 cash for two weeks' salaries earned by employees. 29 The company paid $500 cash for minor repairs to the company's computer. 30 The company paid $800 cash for this month's telephone bill. 30 Nozomi withdrew $1,600 cash from the company for personal use. st inces 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 301 3. Nozomi, Capital 382 3. Nozomi, withdrawals 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 Prev 1 of 2 Next > 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 $300. d. Employees earned $540 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,700 of commissions that are not yet billed at month-end. Unadjusted Trial Balance April 30 Account Title Credit 101: Cash Debit 34,200 $ 1,700 2,400 35,000 106: Accounts receivable 124: Office supplies 128: Prepaid insurance 167: Computer equipment 168: Accumulated depreciation-Computer equipment 209: Salaries payable 301: J. Nozomi, Capital 302: J. Nozomi, Withdrawals 405: Commissions earned 612: Depreciation expense-Computer equipment 622: Salaries expense 637: Insurance expense 640: Rent expense 650: Office supplies expense 70,000 2,200 2,100 684: Repairs expense 500