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 $44,000 cash and computer equipment worth $35,000 in the company in exchange for common stock. 2 The company rented furnished office space by paying $1,900 cash for the first month's (April) rent 3 The company purchased $1,300 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 $1,300 cash for two weeks' salaries earned by employees. 24 The company collected $19,000 cash on commissions from airlines on tickets obtained for customers 28 The company paid $1,300 cash for two weeks' salaries earned by employees. 29 The company paid $450 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 $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 Use the following information a. Two-thirds (or $133) 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 $500. d. Employees earned $540 of unpaid and unrecorded salaries as of month-end e. The company earned $2,100 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 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 and post 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 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 Complete this question by entering your answers in the tabs below Req 4 AdjReq 4 Adj Trial Bal Req 1 and 2 Req 3 Req 5A Req 5B Req 5C Req 6AReq 6B GL Req 7 Entries Using account balances from Requirement 6b, prepare an unadjusted trial balance as of April 30 ADVENTURE TRAVEL Unadjusted Trial Balance April 30, 2017 Account Title Debit Credit 101: Cash 106: Accounts receivable 124: Office supplies 128: Prepaid insurance 167: Computer equipment 168: Accumulated deprec 209: Salaries payable 307: Common stock 1,300 2,400 35,000 iation-Computer equipment 79,000