On April 1, 2015, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the companys first month.

Prepare a post-closing trial balance. (Please prepare your trial balance in chart of accounts order given in the question.)

On Aprll 1, 2015, Jlro Nozoml created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. April 1 Nozoml Invested $30,000 cash and computer equipment worth $40,000 In the company In exchange for common stock. 2 The company rented furnished office space by paying $2,600 cash for the first month's (April) rent. 3 The company purchased $1,100 of office supplies for cash. 10 The company pald $2,600 cash for the premlum on a 12-month Insurance policy. Coverage begins on April 11. 14 The company pald $1,000 cash for two weeks' salaries earned by employees. 24 The company collected $9,500 cash on commisslons from alrlines on tickets obtalned for customers. 28 The company pald $1,000 cash for two weeks' salaries earned by employees. 29 The company pald $550 cash for minor repalrs to the company's computer. 30 The company pald $1,500 cash for thls month's telephone bll. 30 The company pald $1,900 cash In dividends. The company's chart of accounts follows: 101 Cash 106 Accounts Recelvable 124 Office Supplles 128 Prepald Insurance 167 Computer Equlpment 168 Accumulated Depreclation-Computer Equlp 209 Salaries Payable 307 Common Stock 318 Retained Earnings 319 DIvidends 405 Commisslons Earned 612 Depreclation Expense-Computer Equip 622 Salaries Expense 637 Insurance Expense 640 Rent Expense 650 Office Supplles Expense 684 Repalrs Expense 688 Telephone Expense 901 Income Summary Use the following Information In Part 4 a. Two-thirds (or $144) of one month's Insurance coverage has expired. b. At the end of the month, $400 of office supplles are still avallable c. This month's depreclation on the computer equlpment is $400 d. Employees earned $410 of unpald and unrecorded salaries as of month-end. e. The company earned $1,750 of commisslons that are not yet billed at month-end