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 $$30,000$ cash and computer equipment worth $$20,000$ in the company.

April $3$ The company rented furnished office space by paying $$1,800$ cash for the first month's $($April$)$ rent.

April $4$ The company purchased $$1,000$ of office supplies for cash.

April $10$ The company paid $$2,400$ cash for a $12-$month insurance policy. Coverage begins on April $11.$

April $14$ The company paid $$1,600$ cash for two weeks' salaries earned by employees.

April $24$ The company collected $$8,000$ cash for commissions revenue.

April $28$ The company paid $$1,600$ cash for two weeks' salaries earned by employees.

April $29$ The company paid $$350$ cash for minor repairs to computer equipment.

April $30$ The company paid $$750$ cash for this month's telephone bill.

April $30$ Nozomi withdrew $$1,500$ cash from the company for personal use.

The company's chart of accounts follows.

$\backslash$table$[[101$ Cash,$403$ Commissions Revenue$],[106$ Accounts Receivable,$612$ Depreciation Expense$-$C$],[124$ 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 Expens$],[209$ Salaries Payable,$684$ Repairs Expense$],[301$ J$.$ Nozomi, Capital,$688$ Telephone Expense$],[302$ J$.$ Nozomi, Withdrawals,$901$ Income Summary$]]$

Use the following information to prepare adjusting entries:

a$.$ Prepaid insurance of $$133$ 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 $$420$ of unpaid and unrecorded salaries as of month$-$end.

e$.$ The company earned $$1,750$ 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 $68$ 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 $6BGL$ tab, using April $30$ Close as the date.

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

Prepare a post$-$closing trial balance.