On April 1, Carolyn Collins created a new travel agency, Collins Travel. The following transactions occurred during the company's first month. April 2 Collins invested $42,000 cash and computer equipoent worth $21,000 in the coepany in exchange for its cormon stock. April 3 The company rented turnished office space by paying $2,600 cash for the first month's (April) rent. Apri1 4 The company purchased $1,600 of office supplies for cash. Apri1 10 The company paid $3,240 cash for a 12 -nonth insurance policy. Coverage begins on April 11. April 14 The company paid 52,100 cash for two weeks" salaries earned by employees. April 24 The corpany collected $24,000 cash for commissions revesue. April 28 . The cormany paid $2,100 cash for two weeks" salaries earned by employees. April 29 The cot any paid $800 cash for minor repairs to computer equipment. hpri1 30 the company paid $500 cash for this month's telephone bid.. April 30 the company paid $2,100 cash in dividends. Information for month-end adjustments follows: a. Prepaid insurance of $180 expired this month. b. At the end of the month, $850 of office supplies are still available. c. This month's depreciation on computer equipment is $350. d. Employees earned $840 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,790 of commissions revenue that is not yet recorded at month-end. Record the entry to close the owner's withdrawals account. Note: Enter debits before credits. Journal entry worksheet Record the entry to close Income summary. Note: Enter debits before credits