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 $$41,000$ cash and computer equipment worth $$25,000$ in the company.

April $3$ The company rented furnished office space by paying $$2,600$ cash for the first month$$s $($April$)$ rent.

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

April $10$ The company paid $$2,300$ cash for a $12-$month insurance policy. Coverage begins on April $11.$

April $14$ The company paid $$1,100$ cash for two weeks' salaries earned by employees.

April $24$ The company collected $$11,000$ cash for commissions revenue.

April $28$ The company paid $$1,100$ 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 $$1,350$ cash for this month's telephone bill.

April $30$ Nozomi withdrew $$1,600$ cash from the company for personal use.

The company's chart of accounts follows:

$101$ Cash $403$ Commissions Revenue

$106$ Accounts Receivable $612$ Depreciation Expense$$Computer Equipment

$124$ 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 Expense

$209$ 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:

Prepaid insurance of $$128$ expired this month.

At the end of the month, $$600$ of office supplies are still available.

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

Employees earned $$520$ of unpaid and unrecorded salaries as of month$-$end.

The company earned $$2,150$ of commissions revenue that is not yet recorded at month$-$end.

$6$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.

$*$ I can upload the photo of entries to the ledger because the image is too big, but it should include accounts of cash, accounts receivable, office supplies, prepaid insurance, computer equipment, accumulated depreciation$-$ computer equipment, salaries payable, J$.$ Nozomi Capital, J$.$ Nozomi withdrawls, comissions revenue, depreciation expense$-$computer equipment, slalries expense, insurance expense, rent expense, office supplies expense, repairs expense, telephone expense, income summary.