On April 1, Anita Strods created a new travel agency, Strods Travel. The following transactions occurred during the company's first month. April 2 Strods invested $46,000 cash and computer equipment worth $23,400 in the company in exchange for its common stock. April 3 The company rented furnished office space by paying $2,200 cash for the first month's (April) rent. April 4 The company purchased $2,400 of office supplies for cash. April 10 The company paid $2,520 cash for a 12-month insurance policy. Coverage begins on April 11. April 14 The company paid $1,820 cash for two weeks' salaries earned by employees. April 24 The company collected $16,000 cash for commissions revenue. April 28 The company paid $1,820 cash for two weeks' salaries earned by employees. April 29 The company paid $500 cash for minor repairs to computer equipment. April 30 The company paid $750 cash for this month's telephone bill. April 30 The company paid $1,900 cash in dividends. Information for month-end adjustments follows: a. Prepaid insurance of $140 expired this month. b. At the end of the month, $1,050 of office supplies are still available. c. This month's depreciation on computer equipment is $390. d. Employees earned $728 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,830 of commissions revenue that is not yet recorded at month-end. Journal entry worksheet 1 1 12 13 14 15 16 17 18 19 Record the entry to close the revenue account(s). Note: Enter debits before credits. Date Account Title Debit Credit April 30 Commissions revenue Record entry Clear entry View general journal Journal entry worksheet 1 12 13 14 15 16 17 18 19 Record the entry to close the expense account(s). Note: Enter debits before credits. Date April 30 Account Title Debit Credit Journal entry worksheet < 1 12 13 14 15 16 17 18 19 Record the entry to close Income summary. Note: Enter debits before credits. Date April 30 Account Title Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 1 12 13 14 15 16 17 18 19 Record the entry to close the dividends account. Note: Enter debits before credits. Date April 30 Account Title Debit Credit Record entry Clear entry View general journal