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

month.

April $2$ Nozomi invested $$30,000$ cash and computer equipment worth $$20,000$ in the company.

April $3$ The company rented furnished office space by paying $$1,800$ cash for the first month's $($April$)$ rent.

April $4$ The company purchased $$1,000$ of office supplies for cash.

April $10$ The company paid $$2,400$ cash for a $12-$month insurance policy. Coverage begins on April $11.$

April $14$ The company paid $$1,600$ cash for two weeks' salaries earned by employees.

April $24$ The company collected $$8,000$ cash for commissions revenue.

April $28$ The company paid $$1,600$ 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 $$750$ cash for this month's telephone bill.

April $30$ Nozomi withdrew $$1,500$ cash from the company for personal use.

The company's chart of accounts follows.

$101$ Cash

$106$ Accounts Receivable

$124$ Office Supplies

$128$ Prepaid Insurance

$167$ Computer Equipment

$168$ Accumulated Depreciation$-$Computer Equipment

$209$ Salaries Payable

$301$ J$.$ Nozomi, Capital

$302$ J$.$ Nozomi, Withdrawals

$403$ Commissions Revenue

$612$ Depreciation Expense$-$Computer Equipment

$622$ Salaries Expense

$637$ Insurance Expense

$640$ Rent Expense

$650$ Office Supplies Expense

$684$ Repairs Expense

$688$ Telephone Expense

$901$ Income Summary

Use the following information to prepare adjusting entries:

a$.$ Prepaid insurance of $$133$ 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 $$420$ of unpaid and unrecorded salaries as of month$-$end.

e$.$ The company earned $$1,750$ of commissions

revenue that is not yet recorded at month$-$end.

required questions:

$1.$