On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. April 1 Noromi invested $36,000 cash and computer equipment worth $35,000 in the company in exchange for common stock. 2 The company rented furnished office space by paying $2,600 cash for the first month'. (April) rent. 3 The company purchased $1,600 of office supplies for cash. 10 The company paid $2,800 cash for the premium on a 12-month insurance policy. Coverage begins on April 11. 14 The company paid $1,100 cash for two weeks' salaries earned by employees. 24 The company collected $10,000 cash for contestone carned. 28 The company paid $1,100 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 $1,500 cash for this month's telephone bill. 30 The company paid $1,800 cash in dividenda. The company's chart of accounts follows: 101 Cash 106 Accounts Receivable 124 ottice Supplies 178 Prepaid Thurance 167 Computer Equipment 168 Accumulated Depreciation Computer op. 209 salarios Payable 307 Common Stock 318 stand Earnings 319 Dividende 405 Commissions Barned 612 Depreciation Expense-Computer Equip. 622 salaries Expanse 637 Thearance Txpense 640 Rent Expense 650 ofte iupplies Expense 684 Repair Expense 688 Telephone Expense 901 Income Summary Use the following Information: a. Prepaid Insurance of $156 has expired this month b. At the end of the month, $400 of office supplies are still available. c. This month's depreciation on the computer equipment is $500. d. Employees earned $330 of unpaid and unrecorded salaries as of month-end, e. The company earned $2.450 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 6b. The maleren onder mein hanche ADVENTURE TRAVEL Unadjusted Trial Balance April 30 Account Title Debit Credit 5 101: Cash 106: Accounts receivable 124: Office supplies 128: Prepaid insurance 167: Computer equipment 168: Accumulated depreciation-Computer equipment 209: Salaries payable 307: Common stock 318: Retained earnings 319: Dividends 405: Commissions earned 612: Depreciation expense-Computer equipment 622: Salaries expense 637: Insurance expense 640: Rent expense 650: Office supplies expense 684: Repairs expense 688: Telephone expense Total $ 0 $