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 Nozosi invested $30,000 cash and computer equipment worth $20,000 in the company. 2 The cospany rented furnished office space by paying $1,800 cash for the first month's (ApeiU) rent: 3 The company purchased $1,000 of office supplies for cash. 10. The company paid $2,400 cash for the prenium 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 $8,008 cash on commissions from airlines on tickets obtained for custoners. 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 5750 cash for this month's telephone bill. 30 Nozomi withdrew $1,500 cash from the company for personal use. The company's chart of accounts follows: Use the following information: a. Two-thirds (or $133 ) of one month's insurance coverage has expired. b. At the end of the month, $600 of office supplies are still avallable. c. This month's depreciation on the computer equipment is $500. d. Employees earned $420 of unpaid and unrecorded salaries as of monthend. e. The company earned $1,750 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