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 $$39,000$ cash and computer equipment worth $$30,000$ in the company.

April $3$ The company rented furnished office space by paying $$2,400$ cash for the first month's $($April$)$ rent.

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

April $10$ The company paid $$2,100$ cash for a $12-$month insurance policy. Coverage begins on April $11.$

April $14$ The company paid $$1,800$ cash for two weeks' salaries earned by employees.

April $24$ The company collected $$8,500$ cash for commissions revenue.

April $28$ The company paid $$1,800$ 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 $$1,450$ cash for this month's telephone bill.

April $30$ Nozomi withdrew $$2,400$ cash from the company for personal use.

The company's chart of accounts follows:

Use the following information to prepare adjusting entries:

a$.$ Prepaid insurance of $$117$ expired this month.

b$.$ At the end of the month, $$500$ of office supplies are still available.

c$.$ This month's depreciation on computer equipment is $$300.$

d$.$ Employees earned $$400$ of unpaid and unrecorded salaries as of month$-$end.

e$.$ The company earned $$2,300$ 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 Req $6$B GL tab. The company

records prepaid and unearned items in balance sheet accounts.

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

Journalize the adjusting entries for the month, and then post to the ledger on Req $6$B tab, using April $30$ Adjusted as the date.

$5$a$.$ Using adjusted account balances from Req $6$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 owner's equity 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 Req $6$B GL tab, using April $30$ Close as the date.

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

Prepare a post$-$closing trial balance.

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

Req $1$ and $2$

Req $3$

Req $4$

Req $5A$

Req $5$B

Req $5$C

Req $5$D

Req $6A$

Req $6$B GL

Req $7$

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