On April $1,$ Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month.

April $1$ Nozomi invested $$45,000$ cash and computer equipment worth $$35,000$ in the company in exchange for common stock.

$2$ The company rented furnished office space by paying $$2,100$ cash for the first month's $($April$)$ rent.

$3$ The company purchased $$1,800$ of office supplies for cash.

$10$ The company paid $$2,000$ cash for the premium on a $12-$month insurance policy. Coverage begins on April $11.$

$14$ The company paid $$1,200$ cash for two weeks' salaries earned by employees

$24$ The company collected $$13,500$ cash for commissions earned.

$28$ The company paid $$1,200$ cash for two weeks' salaries earned by employees.

$29$ The company paid $$350$ cash for minor repairs to the company's computer.

$30$ The company paid $$1,350$ cash for this month's telephone bill.

$30$ The company paid $$2,100$ cash in dividends.

The company's chart of accounts follows:

$\backslash$table$[[101,$Cash,$405,$Commissions Earned$],[106,$Accounts Receivable,$612,\backslash$table$[[$Depreciation Expense$-$Computer$],[$Equip$.]]],[124,$office Supplies,$622,$Salaries Expense$],[128,$Prepaid Insurance,$637,$Insurance Expense$],[167,$Computer Equipment,$640,$Rent Expense$],[168,\backslash$table$[[$Accumulated$],[$Depreciation$-$Computer Equip.$]],650,$Office Supplies Expense$],[209,$Salaries Payable,$684,$Repairs Expense$],[307,$Common Stock,$688,$Telephone Expense$],[318,$Retained Earnings,$901,$Income Summary$],[319,$Dlvidends,,$]]$

Use the following information:

Prepaid insurance of $$111$ has expired this month.

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

This month's depreciation on the computer equipment is $$400.$

Employees earned $$450$ of unpaid and unrecorded salaries as of month$-$end.

The company earned $$1,900$ of commissions that are not yet billed at month$-$end.

Required:

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

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

Journalize the adjusting entries for the month and prepare the adjusted trial balance.

$5$a$.$ Prepare the income statement for the month of April $30.$

$5$b$.$ Prepare the statement of retained eamings for the month of April $30.$

$5$c$.$ Prepare the balance sheet on April $30\mathrm{.}1$

$6$a$.$ Prepare joumal entries to close the temporary accounts and then post to Requirement $6b.$

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

Prepare a post$-$closing trial balance.