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 $$38,000$ cash and computer equipment worth $$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 $$1,500$ of office supplies for cash.

April $10$ The company paid $$2,520$ cash for a $12-$month insurance policy. Coverage begins on April $11.$

April $14$ The company paid $$1,300$ cash for two weeks' salaries earned by employees.

April $24$ The company collected $$13,000$ cash for commissions revenue.

April $28$ The company paid $$1,300$ 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 $30$ The company paid $$1,540$ cash in dividends.

The company's chart of accounts follows:

Use the following information to prepare adjusting entries:

a$.$ Prepaid insurance of $$140$ expired this month.

b$.$ At the end of the month, $$700$ of office supplies are still available.

c$.$ This month's depreciation on computer equipment is $$600.$

d$.$ Employees earned $$530$ of unpaid and unrecorded salaries as of month$-$end.

e$.$ The company earned $$2,350$ 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.

Prepare a post$-$closing trial balance.

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

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.