On April 1, 2016, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month April 1 Nozomi invested $36,000 cash and computer equipment worth $25,000 in the company in exchange for common stock 2 The company rented furnished office space by paying $2,400 cash for the first month's (April) rent. 3 The company purchased $1,900 of office supplies for cash 10 The company paid $2,300 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 $9,000 cash on commissions from airlines on tickets obtained for customers . 28 The company paid $1,600 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 $1,400 cash for this month's telephone bill 30 The company paid $2,400 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 a. Two-thirds (or $128) of one month's insurance coverage has expired. b. At the end of the month, $500 of office supplies are still available. c. This month's depreciation on the computer equipment is $500. d. Employees earned $510 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,650 of commissions that are not yet billed at month-end. 7. Prepare a post-closing trial balance. (Please prepare your trial balance in chart of accounts order given in the question.) ADVENTURE TRAVEL Post-Closing Trial Balance April 30, 2016 Credit Account Title Debit Totals