On Apil 1, Jiro Nozomi crested a new travel agency. Adventure Travel The following transactions occurred duting the company's first month 2 The conpany rented furnithed office ipace by poring 81, cee cash for the fifst wonth's (Aperil) rent. 3 The company porchused 11,700 of effles supplies for cash. 30 the conpany pald 12,000 cash for the prenlive on of 12 wonth inverance pollcy. Coverase theins an Agrit 13. 14 the coepsey paid 11,100 cash for two weeks" talarles earted by empleytes. 24 the coppany collected 315 , see cash for comeistions carned. at the ceepary paid 31,100 cash for two veeks' walarles earned by enployees. 3e the copany pald $1,100 cash for this month's telephone blit. 30 the coppany batd 52, 100 cash in dividends. The company's chart of accounts follows: Whe the following information a. Prepaid insurance of $11 has expired this month. b. At the end of the month. $700 of oflice supplies are stil avalable. c. This month's depreciation on the computer equipment is $300 d. Employees eamed $530 of unpaid and unrecorded salaries as of month end. e. The company earned $2100 of commissions that are not yet betied at manth end Required: 1. 82. Prepare jounal entries to record the transactions for Apsil and pont them to the ledger accounts in Requirement 6b. The company records prepaid and unearned ltems in balance sheet accounts 3. Uling 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 odjusted traal balance. 5. Prepare the income statement tor the month of April 30 5b. Prepare the statement of retained eainings for the thonth of April 30 5 c. Prepare the balance sheet at Aprit 30 6. Prepare journal enties to ciove the temporary accounts and then post to Requrement 6b 6b. Post the joumal entries to the ledget. 7. Prepare a post-closing that balonce. Complete this question by entering your answers in the tabs below. Prepare the statement of retained earnings for the month of April 30. (Amounts to be deducted should be entered with a minus sign.)