On April 1, 2017, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company first month. April 1 Nozomi invested $46,800 cash and computer equipment worth $25,e00 in the company. 2 The company rented furnished office space by paying $2,100 cash for the first month's (April) rent. 3 The company purchased $1,200 of office supplies for cash 10 The company paid $2,380 cash for the premium on a 12-month insurance policy. Coverage begins on April 11. 14 The company paid $1,400 cash for two weeks salaries earned by employees 24 The company collected $11,580 cash on commissions from airlines on tickets obtained for customers. 28 The company paid $1,480 cash for two weeks salaries earned by employees 29 The company pald $459cash for minor repairs to the company's computer. 30 The company paid $1,e50 cash for this month's telephone bill. 3e Nozomi withdrew $2,400 cash from the company for personal use The company's chart of accounts follows 101 Cash 106 Accounts Receivable 24 office Supplies 128 Prepaid Insurance 67 Computer Equipment 168 Accumulated Depreciation-Computer Equlp. 209 Salar ies Payable 301 ], sozoni, capital 405 Commissions Earned 612 Depreciation Expense-Computer Equip 622 Salaries Expense 637 Insurance Expense 640 Rent Expense 650 office Supplies Expense 684 Repaies Expense 688 Telephone Expense 981 Income Sumary 901 Income Sumnary