On April 1, 2017, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the companys first month.

April 1 Nozomi invested $30,000 cash and computer equipment worth $20,000 in the company in exchange for common stock.

2 The company rented furnished office space by paying $1,800 cash for the first month's (April) rent.

3 The company purchased $1,000 of office supplies for cash.

10 The company paid $2,400 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 $8,000 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 $350 cash for minor repairs to the company's computer.

30 The company paid $750 cash for this month's telephone bill.

30 The company paid $1,500 cash in dividends.

Use the following information:

1. Two-thirds (or $133) of one months insurance coverage has expired.
2. At the end of the month, $600 of office supplies are still available.
3. This months depreciation on the computer equipment is $500.
4. Employees earned $420 of unpaid and unrecorded salaries as of month-end.
5. The company earned $1,750 of commissions that are not yet billed at month-end.

Using account balances from Requirement 6b (Post the journal entries to the ledger.), prepare an unadjusted trial balance as of April 30.