On April 1, 2017, Maria Gonzalez created a new travel agency, Gonzalez Travel. The following transactions occurred during the company's first month Apr. 1 Gonzalez invested $34,000 cash and computer equipment worth $9,000 in the company in exchange for common stock. Apr 2 The company rented furnished office space by paying $2,200 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 $2,520 cash for the premium on a 12-month insurance policy. Coverage begins on April 11. Apr. 14 The company paid $1,820 cash for two weeks' salaries earned by employees. Apr. 24 The company collected $16,000 cash on commissions from airlines on tickets obtained for customers. Apr. 28 The company paid $1,820 cash for two weeks' salaries earned by employees. Apr. 29 The company paid $500 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 $1,900 cash in dividends. Information for month-end adjustments follows a. Two-thirds (or $140) of one month's insurance coverage has expired b. At the end of the month, $800 of office supplies are still available c. This month's depreciation on the computer equipment is $150 d. Employees earned $728 of unpaid and unrecorded salaries as of month-end e. The company earned $1,790 of commissions that are not yet billed at month-end Journal entry worksheet 16 17 18 19 12 15 13 Record the entry to close the revenue account(s). Note: Enter debits before credits. Date Credit Account Title Debit Apr 30 View general journal Record entry Clear entry Journal entry worksheet 19 18 17 16 15 14 13 12 Record the entry to close the expense account(s) Note: Enter debits before credits. Credit Debit Account Title Date Apr 30 View general journal Clear entry Record entry Journal entry worksheet 13 17 18 19 12 15 16 Record the entry to close Income summary. Note: Enter debits before credits. Date Account Title Debit Credit Apr 30 View general journal Record entry Clear entry