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 $30,000 cash and computer equipment worth $20,eee in the company 2 The company rented furnished office space by paying $1,80ee cash for the first month's (April) rent. 3 The company purchased $1,eee of office supplies for cash. 1e The company paid $2,40e cash for the premium on a 12-month insurance policy. Coverage begins on April 11. 14 The company paid $1,600 cash for two weeks salaries earned by employees. 24 The company collected $8,ee0 cash for commissions earned. 28 The company paid $1,60e cash for two weeks' salaries earned by employees. 29 The company paid $350 cash for minor repairs to the company's computer. 3e The company paid $75e cash for this month's telephone bill 3e Nozomi withdrew $1,5ee cash from the company for personal use. The company's chart of accounts follows. 1e1 Cash 405 Commissions Earned 612 Depreciation Expense-Computer Equip. 622 Salaries Expense 637 Insurance Expense 640 Rent Expense 65e office Supplies Expense 684 Repairs Expense 688 Telephone Expense 901 Income Summary 106 Accounts Receivable 124 Office Supplies 128 Prepaid Insurance 167 Computer Equipment 168 Accumulated Depreciation-Computer Equip. 209 Salaries Payable 301 . Nozomi, Capital 302 . Nozomi, withdrawals 47 Use the following information: 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 $500 d. Employees earned $420 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,750 of commissions that are not yet billed at month-end. Required: 1. & 2. Prepare journal entries to record the transactions for April and post them to the ledger accounts in Requirement 6b. 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 prepare the adjusted trial balance. 5a. Prepare the income statement for the month of April 30. 5b. Prepare the statement of owner's equity for the month of April 30 5c. Prepare the balance sheet at April 30 6a. Prepare journal entries to close the temporary accounts and then post to Requirement 6b. 6b. Post the journal entries to the ledger 7. Prepare a post-closing trial balance