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

April $1$ Nozomi invested $$34,000$ cash and computer equipment worth $$30,000$ in the company in exchange for common stock.

$2$ The company rented furnished office space by paying $$2,000$ cash for the first month's $($April$)$ rent.

$3$ The company purchased $$1,600$ of office supplies for cash.

$10$ The company paid $$2,300$ cash for the premium on a $12-$month insurance policy. Coverage begins on April $11.$

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

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

$28$ The company paid $$1,500$ cash for two weeks salaries earned by employees.

$29$ The company paid $$350$ cash for minor repairs to the company's computer.

$30$ The company paid $$1,000$ cash for this month's telephone bill.

$30$ The company paid $$2,400$ cash in dividends.

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 Equip.

$209$ Salaries Payable

$307$ Common Stock

$318$ Retained Earnings

$319$ Dividends

$405$ Commissions Earned

$612$ Depreciation Expense$-$computer Equip.

$622$ 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:

a$.$ Prepaid insurance of $$128$ has expired this month.

b$.$ At the end of the month, $$800$ of office supplies are still available.

c$.$ This month's depreciation on the computer equipment is $$600.$

d$.$ Employees earned $$320$ of unpaid and unrecorded salaries as of month$-$end.

e$.$ The company earned $$2,150$ of commissions that are not yet billed at month$-$end.

Required:

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

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

Journalize the adjusting entries for the month and prepare the adjusted trial balance.

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

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

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

$6$a$.$ Prepare journal entries to close the temporary accounts and then post to Requirement $6b.$

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

Prepare a post$-$closing trial balance.