On April $1,$ Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the companys first month.April $2$Nozomi invested $$42,000$ cash and computer equipment worth $$25,000$ in the company in exchange for its common stock.April $3$The company rented furnished office space by paying $$1,600$ cash for the first months $($April$)$ rent.April $4$The company purchased $$1,600$ of office supplies for cash.April $10$The company paid $$1,980$ cash for a $12-$month insurance policy. Coverage begins on April $11.$April $14$The company paid $$1,200$ cash for two weeks' salaries earned by employees.April $24$The company collected $$10,500$ cash for commissions revenue.April $28$The company paid $$1,200$ cash for two weeks' salaries earned by employees.April $29$The company paid $$400$ cash for minor repairs to computer equipment.April $30$The company paid $$950$ cash for this month's telephone bill.April $30$The company paid $$1,600$ cash in dividends.The company's chart of accounts follows:$101$Cash$403$Commissions Revenue$106$Accounts Receivable$612$Depreciation ExpenseComputer Equipment$124$Office Supplies$622$Salaries Expense$128$Prepaid Insurance$637$Insurance Expense$167$Computer Equipment$640$Rent Expense$168$Accumulated DepreciationComputer Equipment$650$Office Supplies Expense$209$Salaries Payable$684$Repairs Expense$307$Common Stock$688$Telephone Expense$318$Retained Earnings$901$Income Summary$319$Dividends Use the following information to prepare adjusting entries:Prepaid insurance of $$110$ expired this month.At the end of the month, $$500$ of office supplies are still available.This months depreciation on computer equipment is $$600.$Employees earned $$420$ of unpaid and unrecorded salaries as of month$-$end.The company earned $$1,950$ 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$\mathrm{.}3.$ Using account balances from Requirement $6$B GL tab, prepare an unadjusted trial balance as of April $30\mathrm{.}4.$ Journalize the adjusting entries for the month, and then post to the ledger on Requirement $6$B GL tab, using April $30$ Adjusted as the date$\mathrm{.}5$a$.$ Using adjusted account balances from Requirement $6$B GL tab, prepare an adjusted trial balance as of April $30\mathrm{.}5$b$.$ Prepare the income statement for the month of April $30\mathrm{.}5$c$.$ Prepare the statement of retained earnings for the month of April $30\mathrm{.}5$d$.$ Prepare the balance sheet at April $30\mathrm{.}6$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$\mathrm{.}6$b$.$ Post the journal entries to the ledger$\mathrm{.}7.$ Prepare a post$-$closing trial balance