On April $1,$ Jiro Nozomi created a new travel agency adventure travel. The following transactions occurred during the companies first month: April $2$ Nazomi invested $$38,000$ cash and computer equipment worth $$25,000$ in the company in exchange for its common stock. April $3$ The company rented furnished office space by paying $$2900$ cash for the first month $($April$)$ rent. April $4$ The company purchased $$1000$ of office supplies for cash. April $10.$ The company paid $$2340$ cash for a $12$ month insurance policy $($coverage begins on April $11).$ April $14$ The company paid $$900$ cash for two weeks salaries earned by employees. April $24$ the company collected $$11,500$ cash for commissions revenue. April $28$ the company paid $$900$ cash for two weeks' salaries earned by employees. April $29$ The company paid $$250$ cash for minor repairs to computer equipment. April $30$ The company paid $$1150$ cash for this month$$s telephone bill. April $30$ The company paid $$1590$ cash in dividends. Use the following information to prepare, adjusting entries: A$.$Prepaid insurance of $$130$ expired this month. B$.$At the end of the month $$600$ of office supplies are still available. C$.$This month$$s depreciation on computer equipment is $$500.$ D$.$Employees earned $$450$ of unpaid and unrecorded salaries as of month end. E$.$The company earned $$2000$ of commissions revenue that is not yet recorded at month$-$end.

Required:

$1.$& $2.$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.

$3.$Using account balances from requirement, $6$B GL tab prepare an unadjusted trial balance as of April $30.$

$4.$Journalize the adjusting entries for the month and then post to the ledger on requirement $6$BGL tab using April $30$ adjusted as the date.

$5$a$.$Using adjusted account balances from requirements $6$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 $30$ clothes as the date.

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

$7.$Prepare a post closing trial balance.