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 invented $33,000 cash and computer equipment worth $30,000 in the company in exchange for common stock. 2 The company rented furnished office space by paying $2,700 canh for the first month's (April) rent. 3 The company purchased $1,700 of office supplies for cash. 10 The company paid $2,400 cash for the prentun on a 12-month insurance policy. Coverage begins on April 11. 14 The company paid $900 cash for two weeks' salaries earned by employees. 24 The company collected $17.500 cash for commissions revenue. 28 The company paid $900 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 $1,150 cash for this month's telephone bill. 30 The company paid $1,000 cash in dividend. The company's chart of accounts follows: BOOK Pire References 101 Cash 106 Mounts Receivable 124 Office Supplies 128 Prepaid Inwurance 167 computer Equipoent Accumulated Depreciation Computer Tquip. 209 salaries Payable 307 Common tok 318 Betained Earnings 319 Didenda 405 Commissione Revenue 612 Depreciation Ixpense-Computer guip. 622 Salaries Expense 637 Insurance Expense 640 Rent Ixpense 650 Office Supplies txpense 684 Repairs xpense Telephone expense 901 Income Summary Use the following information a. Prepaid insurance of $133 has expired this month b. At the end of the month, 5600 of office supplies are still available c. This month's depreciation on the computer equipment is $500 d. Employees eamed $310 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 D Required: 7.& 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 retained earnings 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 6b. 6b. 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. Red 1 and 2 Reg 3 Reg 4 Adi Entries Red 4 Ad) Trial Bal Reg SA Req 5B Reg SC Reg 6A Req 60 GL Reg Prepare a post-closing trial balance Debit Credit ADVENTURE TRAVEL Post-Closing Trial Balance April 30 Account Title Cash 5 Accounts receivable Once was Produce Como coment Acumulated depreciation Computer Ses payable Common shock 38.450 2.450 600 2.267 30.000 5 500 310 63.000 9.367 Prev