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 $36,000 cash and computer equipment worth $40,000 in the company in exchange for common stock 2 The company rented furnished office space by paying $1,700 cash for the first month's (April) rent. 3. The company purchased $1,200 of office supplies for cash. 10 The company paid $2,000 car for the premium on 12 month insurance policy. Coverage begins on April 11. 14 The company paid $1,300 cash for two weeks salaries earned by employees 24 The company collected $17,000 cash for commissions earned 28 The company pala $1,500 cash for two weeks! salaries earned by employees 29 The company paid $400 cash for minor repairs to the company's computer 30 The company paid $1,400 cash for this month's telephone bill. 30. The company paid $2,300 cash in dividends The company's chart of accounts follows: 1 Canh 106 Accounts Receivable 124 Office Supplies 121 Prepaid Insurance 167 Computer Equipment 168 Accumulated Depreciation computer Equip 205 Salaries Payable 307 Como Stock 318 Hatained Earnings 119 Dividends 405 Commissions Earned 632 Depreciation Expense-Computer Equip 622 Salaries Expense 632 Insurance Expense 40 Rent Expense 650 Office Supplies Expense 688 Repairs Expense Telephone Expense 901 Tacone Summary Use the following information: 6. Prepaid insurance of $161 has expired this month b. At the end of the month $700 of office supplies are still available, c. This month's depreciation on the computer equipment is $300 d. Employees eamed $320 of unpaid and unrecorded salaries as of month-end. e. The company earned $2,000 of commissions that are not yet billed at month end, Prepare a post-closing trial balance. ADVENTURE TRAVEL Post-Closing Trial Balance April 30 Account Title Debit Credit Totals