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 $$37,000$ cash and computer equipment worth $$30,000$ in the company.

April $3$ The company rented furnished office space by paying $$1,600$ cash for the first month's $($April$)$ rent.

April $4$ The company purchased $$1,200$ 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 $$1,600$ cash for two weeks' salaries earned by employees.

April $24$ The company collected $$11,000$ cash for commissions revenue.

April $28$ The company paid $$1,600$ 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 $$1,000$ cash for this month's telephone bill.

April $30$ Nozomi withdrew $$1,900$ cash from the company for personal use.

The company's chart of accounts follows:

Use the following information to prepare adjusting entries:

a$.$ Prepaid insurance of $$156$ expired this month.

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

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

d$.$ Employees earned $$430$ of unpaid and unrecorded salaries as of month$-$end.

e$.$ The company earned $$2,050$ of commissions revenue that is not yet recorded at month$-$end.

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