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

Apr. $2$ Nozomi invested $$30,000$ cash and computer equipment worth $$20,000$ in the company in exchange for its common stock.

$3$ The company rented furnished office space by paying $$1,800$ cash for the first month's $($April$)$ rent.

$4$ The company purchased $$1,000$ of office supplies for cash.

$10$ The company paid $$2,400$ cash for a $12-$month insurance policy. Coverage begins on April $11.$

$14$ The company paid $$1,600$ cash for two weeks' salaries earned by employees.

$24$ The company collected $$8,000$ cash for commissions revenue.

$28$ The company paid $$1,600$ cash for two weeks' salaries earned by employees.

$29$ The company paid $$350$ cash for minor repairs to computer equipment.

$30$ The company paid $$750$ cash for this month's telephone bill.

$30$ The company paid $$1,500$ cash in dividends.

The company's chart of accounts follows

$\backslash$table$[[101,$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$],[403,$Commissions Revenue$],[612,$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$]]$

Required

Use the balance column format to set up each ledger account listed in its chart of accounts.

Prepare journal entries to record the transactions for April and post them to ledger accounts.

Prepare an unadjusted trial balance as of April $30.$

Use the following information to journalize and post adjusting entries for the month.

a$.$ Prepaid insurance of $$133$ expired this month.

b$.$ At the end of the month, $$600$ of office supplies are still available.

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

d$.$ Employees earned $$420$ of unpaid and unrecorded salaries as of month$-$end.

e$.$ The company earned $$1,750$ of commissions revenue that is not yet recorded at month$-$end.

Prepare the adjusted trial balance as of April $30.$ Prepare the income statement and the statement of retained earnings for the month of April and the balance sheet at April $30.$

Prepare journal entries to close the temporary accounts and post these entries to the ledger.

Prepare a post$-$closing trial balance.