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 $46,000 cash and computer equipment worth $30,000 in the company in exchange for common stock.

April 2 - The company rented furnished office space by paying $1,700 cash for the first month's (April) rent.

April 3 - The company purchased $1,800 of office supplies for cash.

April 10 - The company paid $2,300 cash for the premium on a 12-month insurance policy. Coverage begins on April 11.

April 14 - The company paid $800 cash for two weeks' salaries earned by employees.

April 24 - The company called $23,500 cash on commissions from airlines on tickets obtained for customers.

April 28 - The company paid $800 cash for two' weeks salaries earned by employees.

April 29 - The company paid $300 cash for minor repairs to the company's computer.

April 30 - The company paid $950 cash for this month's telephone bill.

April 30 - The company paid $2,200 cash in dividends.

The company chart of account follows:

101 cash	405 commission earned
106 accounts receivable	612 depreciation expense-computer equipment
124 office supplies	622 salaries expense
128 prepaid insurance	637 insurance expense
167 computer equipment	640 rent expense
128 accumulated depreciation-computer equipment	650 office supples expense
209 salaries payable	684 repairs expense
307 common stock	688 telephone expense
318 retained earnings	901 summary income
319 dividends

Use the following information:

a. Two-thirds (or $128) of one month's insurance coverage has expired.

b. At the end of the month, $600 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-ended.

e. The company earned $2250 of commissions that are not yet billed at month-ended.

Required: 1 & 2 prepare journal entries to record the transactions for April and post them to the ledger accounts in requirements 6b. The company records prepaid and unearned items in balance sheet accounts.

3. Using account balances from requirements 6b, prepare an unadjusted trial balance as of April 30.

4.Journalize and post the adjusting entries for the month and prepare the adjusted trial balance as of April 30.

5a. Prepare the income statement for the month of April 30, 2017.

5b. Prepare the statement of retained earnings 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.