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 $$33,000$ cash and computer equipment worth $$35,000$ in the company in exchange for its common stock.

April $3$ The company rented furnished office space by paying $$2,900$ cash for the first month's $($April$)$ rent.

April $4$ The company purchased $$1,300$ of office supplies for cash.

April $10$ The company paid $$3,060$ cash for a $12-$month insurance policy. Coverage begins on April $11.$

April $14$ The company paid $$1,700$ cash for two weeks' salaries earned by employees.

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

April $28$ The company paid $$1,700$ cash for two weeks' salaries earned by employees.

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

April $30$ The company paid $$1,450$ 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,$403$ Commissions Revenue$],[106$ Accounts Receivable,$612$ Depreciation Expense$-$Computer Equipment$],[124$ Office Supplies,$622$ Salaries Expense$],[128$ Prepaid Insurance,$637$ Insurance Expense$],[167$ Computer Equipment,$640$ Rent Expense$],[168$ Accumulated Depreciation$-$Computer 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:

a$.$ Prepaid insurance of $$170$ 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 $$300.$

d$.$ Employees earned $$390$ of unpaid and unrecorded salaries as of month$-$end.

e$.$ The company earned $$2,400$ 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 $6BGL$ tab. The company records prepaid and unearned items in balance sheet accounts.

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

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

$(.)$ You skipped this question in the previous attempt.

$5$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 $30$ Close as the date.

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

$7.$ Prepare a post$-$closing trial balance.

Complete this question by entering your answers in the tabs below.

records prepaid and unearned items insactions for April and post them to ledger accounts, in Requirement $6$B GL tab. The company

Journal entry worksheet

$1$

$2$

$3$

$4$

$5$

$6$

$7$

$8$

$9$

$10$

Nozomi invested $$33,000$ cash and computer equipment worth $$35,000$ in the company in exchange for its common stock.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$April $02,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$