On April 1, 2017, Paul Brown created a new travel agency, Brown Travel. The following transactions occurred during the company's first month. Apr. 1 Brown invested $31,000 cash and computer equipment worth $7,200 in the company in exchange for common stock. Apr. 2 The company rented furnished office space by paying $1,900 cash for the first month's (April) rent. Apr. 3 The company purchased $1,200 of office supplies for cash Apr. 10 The company paid $1,440 cash for the premium on a 12-month insurance policy. Coverage begins on April 11 Apr. 14 The company paid $1,400 cash for two weeks' salaries earned by employees Apr. 24 The company collected $10,000 cash on commissions from airlines on tickets obtained for customers. Apr. 28 The company paid $1,400 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 $400 cash for this month's telephone bill Apr. 30 The company paid $1,600 cash in dividends. Information for month-end adjustments follows a. Two-thirds (or $80) of one month's insurance coverage has expired b. At the end of the month, $650 of office supplies are still available c. This month's depreciation on the computer equipment is $120 d. Employees earned $560 of unpaid and unrecorded salaries as of month-end e. The company earned $1,760 of commissions that are not yet billed at month-end General Journal General Ledger St Retained Earnings Income Requirement Trial Balancestatement Balance Sheet Post Closing Prepare the required journal entries, adjusting entries, and closing entries for Brown Travel View transaction list Journal entry worksheet .. 6 67 8 91 8 10...19 The company paid $1,600 cash in dividends Note: Enter debits before credits. Date Account Title Debit Credit Apr 30 Record entry Clear entry View general journal Requirement General Ledger>