On April 1, 2017, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. April 1 Nozomi invested $39,ee0 cash and computer equipment worth $25,e00 in the company 2 The company rented furnished office space by paying $1,880 cash for the first month's (April) rent. 3 The company purchased $1,1ee of office supplies for cash. 10 The company paid $2,3e0 cash for the 14 The company paid $1,se0 cash for two weeks salaries earned by employees 24 The company collected $20,500 cash on commissions from airlines on tickets obtained for customers. 28 The company paid $1,580 cash for two weeks' salaries earned by employees. 29 The company paid s5ee cash for minor repairs to the company's computer 3e The company paid $1,ese cash for this month's telephone bil1 3e Nozomi withdrew $2,5ee cash from the company for personal use. premium on a 12-monthinsurance policy, coverage begins on April 11. , 0 The company's chart of accounts follows: 101 Cash 1e6 Accounts Receivable 124 Office Supplies 128 Prepaid Insurance 167 Computer Equipment 485 Commissions Earned 612 Depreciation Expense-Computer Equip. 622 Salaries Expense 637 Insurance Expense 640 Rent Expense 6se Office Supplies Expense 684 Repairs Expense 688 Telephone Expense 901 Incone Sunmary 168 Accumulated Depreclation-Computer Equip. 209 Salaries Payable 3e1 3. Nozomi, Capital 302 3. Nozomi, withdrawals Use the following information a. Two-thirds (or $128) of one month's insurance coverage has expired b. At the end of the month, $400 of office supplies are still available. c. This month's depreciation on the computer equipment is $400 d. Employees earned $520 of unpaid and unrecorded salaries as of month-end e. The company earned $1,550 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, 2017 5b. Prepare the statement of owner's equity for the month of April 30, 2017 5c. Prepare the balance sheet at April 30, 2017 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 Journal entry worksheet Record the entry to close revenue account(s). Note: Enter debits before credits. Date General Journal Debit Credit April 30 Record Clear entry View general journal Record the entry to close expense account(s). Note: Enter debits before credits. Date General Journal Dean Credit April 30 2 Record the entry to close income summary Note: Enter debits before credits. Date General Journal Debit Credit April 30 Record entry Clear entry View general journal Record the entry to close the withdrawals account. Note: Enter debits before credits. Date General Journal Debit Credit April 30 es Record entry Clear entry View general journal