. . On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. April 1 Nozomi invested $47,000 cash and computer equipment worth $30,000 in the company in exchange for common stock. 2 The company rented furnished office space by paying $2,800 cash for the first month's (April) rent. 3 The company purchased $1,500 of office supplies for cash. 10 The company paid $2,500 cash for the premium on a 12 -month insurance policy. Coverage begins on April 11 . 14 The company paid $1,400 cash for two weeks' salaries earned by employees. 24 The company collected $13,500 cash for commissions earned. 28 The company paid $1,400 cash for two weeks' salaries earned by employees. 29 The company paid $500 cash for minor repairs to the company's computer. 30 The company paid $950 cash for this month's telephone bill. 30 The company paid $2,400 cash in dividends. The company's chart of accounts follows: Using adjusted account balances from Requirement 6b, prepare an adjusted trial balance as of April 30. Journalize the adjusting entries for the month, and then post to the ledger on Req 6B tab, using April 30 Adj. as the date not round intermediate calculations and round the final answers to nearest whole number.)