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

month.

The company's chart of accounts follows:

Use the following information to prepare adjusting entries:

a$.$ Prepaid insurance of $$140$ 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 $$390$ of unpaid and unrecorded salaries as of month$-$end.

e$.$ The company earned $$2,500$ 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 $6$B GL tab. The

company records prepaid and unearned items in balance sheet accounts.

Using account balances from Requirement $6$B 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 $30.$

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

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

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

Prepare a post$-$closing trial balance.