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 $$32,000$ cash and computer equipment worth $$25,000$ in the company.

April $3$ The company rented furnished office space by paying $$2,100$ 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 $$2,800$ cash for a $12-$month insurance policy. Coverage begins on April $11.$

April $14$ The company paid $$1,500$ cash for two weeks' salaries earned by employees.

April $24$ The company collected $$9,000$ cash for commissions revenue.

April $28$ The company paid $$1,500$ 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 $$1,150$ 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:

Cash

Accounts Receivable

Office Supplies

Prepaid Insurance

Computer Equipment

Accumulated Depreciation$-$Computer Equipment

Salaries Payable

J$.$ Nozomi, Capital

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 $$156$ expired this month.

b$.$ At the end of the month, $$700$ of office supplies are still available.

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

d$.$ Employees earned $$380$ of unpaid and unrecorded salaries as of month$-$end.

e$.$ The company earned $$2,200$ 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 Req $6BGL$ tab. The company

records prepaid and unearned items in balance sheet accounts.

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

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.

Prepare a post$-$closing trial balance.