On April 1, 2017, Rita Griffin created a new travel agency, Griffin Travel. The following transactions occurred during the company's first month. Apr. 1 Griffin invested $45,000 cash and computer equipment worth $15,600 in the company Apr. 2 The company rented furnished office space by paying $2,500 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 $2,160 cash for the premium on a 12-month insurance policy. Coverage begins on April 11. Apr. 14 The company paid $1,680 cash for two weeks' salaries earned by employees. Apr. 24 The company collected $22,000 cash on commissions from airlines on tickets obtained for customers. Apr. 28 The company paid $1,680 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 $400 cash for this month's telephone bill. Apr. 30 Griffin withdrew $1,800 cash from the company for personal use. Information for month-end adjustments follows a. Two-thirds (or $120) of one month's insurance coverage has expired b. At the end of the month, $950 of office supplies are still available c. This month's depreciation on the computer equipment is $260 d. Employees earned $672 of unpaid and unrecorded salaries as of month-end e. The company earned $1,800 of commissions that are not yet billed at month-end