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 $$40,000$ cash and computer equipment worth $$25,000$ in the company.April $3$The company rented furnished office space by paying $$2,300$ cash for the first month$$s $($April$)$ rent.April $4$The company purchased $$1,700$ of office supplies for cash.April $10$The company paid $$2,300$ cash for a $12-$month insurance policy. Coverage begins on April $11.$April $14$The company paid $$900$ cash for two weeks' salaries earned by employees.April $24$The company collected $$8,500$ cash for commissions revenue.April $28$The company paid $$900$ cash for two weeks' salaries earned by employees.April $29$The company paid $$350$ cash for minor repairs to computer equipment.April $30$The company paid $$1,400$ cash for this month's telephone bill.April $30$Nozomi withdrew $$2,200$ cash from the company for personal use.

The company's chart of accounts follows:

$101$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$209$Salaries Payable$684$Repairs Expense$301$J$.$ Nozomi, Capital$688$Telephone Expense$302$J$.$ Nozomi, Withdrawals$901$Income Summary

Use the following information to prepare adjusting entries:

Prepaid insurance of $$128$ expired this month.

At the end of the month, $$500$ of office supplies are still available.

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

Employees earned $$560$ of unpaid and unrecorded salaries as of month$-$end.

The company earned $$1,550$ of commissions revenue that is not yet recorded at month$-$end.

Required:

$1.$ & $2.$ Prepare journal entries to record the transactions for April and post them to ledger accounts in Req $6$B GL tab. The company records prepaid and unearned items in balance sheet accounts.

$3.$ Using account balances from Requirement $6$b$,$ prepare an unadjusted trial balance as of April $30.$

$4.$ Journalize the adjusting entries for the month, and then post to the ledger on Req $6$B tab, using April $30$ Adjusted as the date.

$5$a$.$ Using adjusted account balances from Req $6$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 owner's equity for the month of April $30.$

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

$6$a$.$ Prepare journal entries to close the temporary accounts and then post to Req $6$B GL tab, using April $30$ Close as the date.

$6$b$.$ Post the journal entries to the ledger.

$7.$ Prepare a post$-$closing trial balance.