On April $1,$ Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first

month.stock.

April $3$ The company rented furnished office space by paying $$2,000$ cash for the first month's $($April$)$ rent.

April $4$ The company purchased $$1,900$ of office supplies for cash.

April $10$ The company paid $$2,880$ cash for a $12-$month insurance policy. Coverage begins on April $11.$

April $14$ The company paid $$1,300$ cash for two weeks' salaries earned by employees.

April $24$ The company collected $$12,500$ cash for commissions revenue.

April $28$ The company paid $$1,300$ cash for two weeks' salaries earned by employees.

April $29$ The company paid $$350$ cash for minor repairs to computer equipment.

April $30$ The company paid $$850$ cash for this month's telephone bill.

April $30$ The company paid $$1,570$ cash in dividends.The company's chart of accounts follows:

Use the following information to prepare adjusting entries:

a$.$ Prepaid insurance of $$160$ expired this month.

b$.$ At the end of the month, $$600$ of office supplies are still available.

c$.$ This month's depreciation on computer equipment is $$500.$

d$.$ Employees earned $$540$ of unpaid and unrecorded salaries as of month$-$end.

e$.$ The company earned $$1,800$ of commissions revenue that is not yet recorded at month$-$end.