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 $ $30,000$ cash and computer equipment worth $$20,000$ in the company in exchange for common stock. April $2$ The company rented furnished office space by paying $ $3,000$ cash for the first month's $($April$)$ rent. April $3$ The company purchased $ $1,200$ of office supplies for cash. April $10$ The company paid $ $2,900$ cash for the premium on a $12-$month insurance policy. Coverage begins on April $11.$ April $14$ The company paid $ $1,000$ cash for two weeks' salaries earned by employees. April $24$ The company collected $ $18,000$ cash for commissions revenue. April $28$ The company paid $ $1,000$ cash for two weeks' salaries earned by employees. April $29$ The company paid $ $450$ cash for minor repairs to the company's computer. April $30$ The company paid $ $1,200$ cash for this month's telephone bill. April $30$ The company paid $ $2,500$ cash in dividends. a$.$ Prepaid insurance of $ $161$ has expired this month. b$.$ At the end of the month, $ $600$ of office supplies are still available. c$.$ This month's depreciation on the computer equipment is $ $400.$ d$.$ Employees earned $ $350$ of unpaid and unrecorded salaries as of month$-$end. e$.$ The company earned $ $2,300$ of commissions that are not yet billed at month$-$end. Required: $1.$ & $2.$ Prepare journal entries to record the transactions for April and post them to the ledger accounts in Requirement $6$b$.$ The company records prepaid and unearned items in balance sheet accounts. $3.$ Using account balances from Requirement $6$ b$,$ prepare an unadjusted trial balance as of April $30.4.$ 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 earnings for the month of April $30.5$c$.$ Prepare the balance sheet at April $30.6$a$.$ Prepare journal entries to close the temporary accounts and then post to Requirement $6$b$.6$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. Using adjusted account balances from Requirement $6$b$,$ prepare an adjusted trial balance as of April $30.$