On April 1, 2017, Kay Wright created a new travel agency, Wright Travel. The following transactions occurred during the company's first month. Apr. 1 Wright invested $36,000 cash and computer equipment worth $17,400 in the company in exchange for common stock. Apr. 2 The company rented furnished office space by paying $2,000 cash for the first month's (April) rent. Apr 3 The company purchased $1,800 of office supplies for cash. Apr. 10 The company paid $3,240 cash for the premium on a 12 month insurance policy. Coverage begins on April 11. Apr. 14 The company paid $2,100 cash for two weeks' salaries earned by employees. Apr. 24 The company collected $12,000 cash on comissions from airlines on tickets obtained for customers. Apr. 28 The company paid $2,100 cash for two weeks salaries earned by employees. Apr. 29 The company paid $800 cash for minor repairs to the company's computer. Apr. 30 The company paid $550 cash for this month's telephone bill. Apr. 30 The company paid $2,100 cash in dividends. Information for month-end adjustments follows: a. Two-thirds (or $180) of one month's insurance coverage has expired. b. At the end of the month $1,100 of office supplies are still available. c. This month's depreciation on the computer equipment is $290, d. Employees earned $840 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,830 of commissions that are not yet billed at month-end, Requirement General Journal General Ledger Trial Balance Income Statement St Retained Earnings Balance Sheet Post Closing Prepare the required journal entries, adjusting entries, and closing entries for Wright Travel 1 Wright invested $36,000 cash and computer equipment worth $17,400 in the company in exchange for common stock. 2 The company rented furnished office space by paying $2,000 cash for the first month's (April) rent. 3 The company purchased $1,800 of office supplies for cash. The company's policy is to initially record all prepaid and unearned items in balance sheet accounts. The company paid $3,240 cash for the premium on a 12- month insurance policy. Coverage begins on April 11. The company's policy is to initially record all prepaid and unearned items in balance sheet accounts. Note : = journal entry has been entered 5 The company paid $2,100 cash for two weeks' salaries earned by employees. Imm - 6 The company collected $12,000 cash on commissions from airlines on tickets obtained for customers. The company paid $2,100 cash for two weeks' salaries earned by employees. 8 The company paid $800 cash for minor repairs to the company's computer. 9 The company paid $550 cash for this month's telephone bill. 10 The company paid $2,100 cash in dividends. 11 Two-thirds (or $180) of one month's insurance coverage has expired. Record the required adjusting entry, if any. 12 At month-end, $1,100 of supplies are still available. Record the required adjusting entry, if any. 13 This month's depreciation on the computer is $290. Record the required adjusting entry, if any. 13 This month's depreciation on the computer is $290. Record the required adjusting entry, if any. 14 Employees earned $840 of unpaid and unrecorded salaries as of month-end. Record the required adjusting entry, if any. 15 The company earned $1,830 of commissions that are not yet billed at month-end. Record the required adjusting entry, if any. 16 Record the entry to close the revenue account(s). 17 Record the entry to close the expense account(s)