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 $$36,000$ cash and compuler equipment worth $$30,000$ in the company in exchange for its common stock.

April $3$ The company rented furnished office space by paying $$1,700$ cash for the first month's $($Apri$)$ rent.

April $4$ The company purchased $$1,900$ of office supplies for eash.

April $10$ The company paid $$2,700$ cash for a $12-$month insurance policy. Coverage begins on April $11.$

April $14$ The company paid $$1,100$ cash for two weeks' salaries eamed by employees.

April $24$ The company collecled $$12,500$ cash for commissions revenue.

April $2s$ The company paid $$1,100$ cash for two weeks' salaries eamed by employees.

April $29$ The company paid $$450$ cash for minor repairs to computer equipment.

April $30$ The company paid $$850$ cash for this month's telephone bill.

April $30$ The company paid $$1,560$ cash in dividends.

The company's chart of accounts follows.

$\backslash$table$[[101,$Cash$],[106,$Accounts Receivable$],[\backslash$table$[[124],[128]],\backslash$table$[[$Office Supplies$],[$Prepaid Insurance$]]],[\backslash$table$[[126],[167]],$Compuler Equipment$],[,$Accumulated Depreciation$-$Compuler Equipment$],[209,$Salaries Payable$],[,$Corrmon Stock$],[318,$Retained Earnings$],[,$Dividends$]]$

$101$ Cash

$106$ Accounts Receivable

$124$ Oflice Supplies

$128$ Prepaid Insurance

$167$ Compuler Equipment

$168$ Accumulated Depreciation$-$Compuler Equipment

$209$ Salaries Payable

$318$ Retained Earrings

$319$ Dividends

$403$ Commissions Revenue

$612$ Depreciation Expense$-$Computer Equipment

$622$ Salaries Expense

$637$ Insurance Expense

$640$ Rent Expense

$650$ Ollice Suppies Expense

$684$ Repairs Expense

$688$ Telephone Expense

$901$ income Summary

Use the following information to prepare adjusting entries:

a$.$ Prepaid insurance of $$150$ expired this month.

b$.$ At the end of the month, $$700$ of office supples are stil svailable.

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

d$.$ Employees eamed $$540$ of unpaid and unrecorded salaries as of month$-$end.

e$.$ The company earned $$1,800$ of commissions revenue that is not yet recorded at month$-$end. Required:

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

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

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.

$5$a$.$ Using adjusted account balances from Requirement $6$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 joumal entries to close the temporary accounts and then post to Requirement $6$B GL tab, using April $30$ Close as the date.

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

Prepare a post$-$closing trial balance.