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

Apr.		1		Nozomi invested $30,000 cash and computer equipment worth $20,000 in the company in exchange for common stock.
Apr.		2		The company rented furnished office space by paying $1,800 cash for the first months (April) rent.
Apr.		3		The company purchased $1,000 of office supplies for cash.
Apr.		10		The company paid $2,400 cash for the premium on a 12-month insurance policy. Coverage begins on April 11.
Apr.		14		The company paid $1,600 cash for two weeks salaries earned by employees.
Apr.		24		The company collected $8,000 cash on commissions from airlines on tickets obtained for customers.
Apr.		28		The company paid $1,600 cash for two weeks salaries earned by employees.
Apr.		29		The company paid $350 cash for minor repairs to the companys computer.
Apr.		30		The company paid $750 cash for this months telephone bill.
Apr.		30		The company paid $1,500 cash in dividends.

Information for month-end adjustments follows:

Two-thirds (or $133) of one months insurance coverage has expired.

At the end of the month, $600 of office supplies are still available.

This months depreciation on the computer equipment is $500.

Employees earned $420 of unpaid and unrecorded salaries as of month-end.

The company earned $1,750 of commissions that are not yet billed at month-end.

Prepare the required journal entries, adjusting entries, and closing entries for Adventure Travel.

Journal entry worksheet

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