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 Record the entry to close the revenue account(s). Note: Enter debits before credits. Date Account Title Debit Credit Apr 30 Record the entry to close the expense account(s). Note: Enter debits before credits. Date Account Title Debit Credit Apr 30 Record the entry to close Income summary Note: Enter debits before credits. Date Account Title Debit Credit Apr 30