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 $$33,000$ cash and computer equipment worth $$30,000$ in the company in exchange for its common stock.

April $3$ The company rented furnished office space by paying $$2,400$ cash for the first month's $($April$)$ rent.

April $4$ The company purchased $$1,100$ of office supplies for cash.

April $10$ The company paid $$3,060$ cash for a $12-$month insurance policy. Coverage begins on April $11.$

April $14$ The company paid $$800$ cash for two weeks' salaries earned by employees.

April $24$ The company collected $$12,000$ cash for commissions revenue.

April $28$ The company paid $$800$ 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 $$1,400$ cash for this month's telephone bill.

April $30$ The company paid $$1,560$ cash in dividends.

The company's chart of accounts follows:

$\backslash$table$[[101,$Cash,$403,$Commissions Revenue$],[106,$Accounts Receivable,$612,$Depreciation Expense$-$Computer Equipment$],[124,$Office Supplies,$622,$Salaries Expense$],[128,$Prepaid Insurance,$637,$Insurance Expense$],[167,$Computer Equipment,$640,$Rent Expense$],[168,$Accumulated Depreciation$-$Computer Equipment,$650,$Office Supplies Expense$],[\backslash$table$[[209],[307]],\backslash$table$[[$Salaries Payable$],[$Common Stock$]],684,$Repairs Expense$],[318,\backslash$table$[[$Common stock$],[$Retained Earnings$]],\backslash$table$[[688],[901]],\backslash$table$[[$Telephone Expense$],[$Income Summary$]]],[319,$Dividends,,$]]$

Use the following information to prepare adjusting entries:

a$.$ Prepaid insurance of $$170$ expired this month.

b$.$ At the end of the month, $$400$ of office supplies are still available.

c$.$ This month's depreciation on computer equipment is $$400.$

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

e$.$ The company earned $$1,700$ of commissions revenue that is not yet recorded at month$-$end.

Required:

& $2.$ Prepare journal entries to record the transactions for April and post them to ledger accounts in Requirement $6B$ GL tab. The company records prepaid and unearned items in balance sheet accounts.

Using account balances from Requirement $6B$ GL tab, prepare an unadjusted trial balance as of April $30.$

Journalize the adjusting entries for the month, and then post to the ledger on Requirement $6B$ GL tab, using April $30$ Adjusted as the date.

$5$a$.$ Using adjusted account balances from Requirement $6$B GL tab, prepare an adjusted trial balance as of April $30.$

$5$ b$.$ Prepare the income statement for the month of April $30.$

$5$c$.$ Prepare the statement of retained earnings for the month of April $30.$

$5d.$ Prepare the balance sheet at April $30.$

Mc

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