On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month April 1 Nozons Invested $35,000 cash and computer equipment worth $30,000 in the company. 2 The company rented furnished office space by paying $2,300 cash for the first month's (April) rent. 3 The company purchased $1,600 of office supplies for cash. 10 The company paid $2,000 cash for the presiun on a 12-conth insurance policy. Coverage begins on April 11. 14 The company paid $900 cash for two weeks' salaries earned by employees 24 The company collected 59,500 cash for commissions earned. 28 The company paid 5900 cash for two weeks' salaries earned by employees. 29 The company paid $500 cash for minor repairs to the company's computer. 30 The company paid 5900 cash for this month's telephone bill. 30 Nozomi withdrew $2,400 cash from the company for personal use. The company's chart of accounts follows: 101 Cash 106 Accounts Receivable 124 office Supplies 128 Prepaid Insurance 167 Computer Equipment 168 Accumulated Depreciation-Computer Equip. 209 Salaries Payable 301 3. Notoni. Capital 302 3. Noto withdrawals 405 Commissions Earned 612 Depreciation Expense-Computer Equip 622 Salaries Expense 637 Insurance Expense 640 Rent Expense 650 Office Supplies Expense 684 Repairs Expense 688 Telephone Expense 901 Income Summary Use the following information: a. Prepaid insurance of 5111 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 $300 d. Employees earned $470 of unpaid and unrecorded salaries as of month-end e. The company earned 51850 of commissions that are not yet billed at month and Required: 1. & 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 3. Using account balances from Requirement 6b, prepare an unadjusted trial balance as of April 30, 4. Journalize the adjusting entries for the month and prepare the adjusted trial balance. 5a. Prepare the income statement for the month of April 30, 5b. Prepare the statement of owner's equity for the month of April 30, 5c. Prepare the balance sheet at April 30. 6a. Prepare journal entries to close the temporary accounts and then post to Requirement 65 6. Post the journal entries to the ledger 7. Prepare a post-closing trial balance