On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the companys first month.

April		1		Nozomi invested $47,000 cash and computer equipment worth $25,000 in the company in exchange for common stock.
		2		The company rented furnished office space by paying $1,700 cash for the first months (April) rent.
		3		The company purchased $1,000 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 $1,800 cash for two weeks' salaries earned by employees.
		24		The company collected $17,500 cash for commissions earned.
		28		The company paid $1,800 cash for two weeks' salaries earned by employees.
		29		The company paid $300 cash for minor repairs to the company's computer.
		30		The company paid $900 cash for this month's telephone bill.
		30		The company paid $2,400 cash in dividends.

The company's chart of accounts follows:

101	Cash	405	Commissions Earned
106	Accounts Receivable	612	Depreciation ExpenseComputer Equip.
124	Office Supplies	622	Salaries Expense
128	Prepaid Insurance	637	Insurance Expense
167	Computer Equipment	640	Rent Expense
168	Accumulated DepreciationComputer Equip.	650	Office Supplies Expense
209	Salaries Payable	684	Repairs Expense
307	Common Stock	688	Telephone Expense
318	Retained Earnings	901	Income Summary
319	Dividends

Use the following information:

1. Prepaid insurance of $156 has expired this month.
2. At the end of the month, $500 of office supplies are still available.
3. This months depreciation on the computer equipment is $500.
4. Employees earned $300 of unpaid and unrecorded salaries as of month-end.
5. The company earned $2,000 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 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.

Please help with part 6b.

Reg 1 Reg 4 Reg 4 and 2 Req3 Adj Adj Trial Rea SA Req 5B Req SC Reg 6A Req6B GL Reg 7 Post the journal entries to the ledger. General Ledger accounts 101: Cash 106: Accounts Receivable Date Debit Credit Balance Date Debit Credit Balance April 1 47.000 47.000 April 30 2,000 2,000 April 24 17,500 64,500 April 2 1,700 62,800 April 3 1,000 61,800 April 10 2,800 59,000 April 14 57,200 April 28 1,800 55,400 April 29 300 55,100 April 30 900 54,200 April 30 2,400 51,800 1,800 Date April 3 124: Office Supplies Debit Credit 1,000 Balance 1,000 Date April 10 April 30 128: Prepaid Insurance Debit Credit 2.800 Balance 2,800 Date April 1 167: Computer Equipment Debit Credit 25,000 Balance 25,000 168: Accumulated Depreciation-Computer equipment Date Debit Credit Balance April 30 300 300 Date April 30 Close 209: Salaries Payable Debit Credit 300 Balance 300 Date April 1 307: Common Stock Debit Credit 72,000 Balance 72.000 318: Retained Earnings Debit Credit Date Balance Date April 30 319: Dividends Debit Credit 2,400 Balance 2.400 405: Commissions Earned Debit Credit Date April 24 Balance 10,000 612: Depreciation Expense-Computer Equipment Date Debit Credit Balance April 30 500 500 Close April 30 500 0 10,000 637: Insurance Expense Debit Credit Date Balance Date April 14 April 28 April 30 622: Salaries Expense Debit Credit 1,800 1,800 300 Balance 1,800 3,600 3,900 318: Retained Earnings Debit Credit Date Balance Date April 30 319: Dividends Debit Credit 2,400 Balance 2,400 405: Commissions Earned Debit Credit 10,000 Date April 24 Balance 612: Depreciation Expense-Computer Equipment Date Debit Credit Balance April 30 Close 500 500 April 30 500 0 10,000 637: Insurance Expense Debit Credit Date Balance Date April 14 April 28 April 30 622: Salaries Expense Debit Credit 1,800 1,800 300 Balance 1,800 3,600 3,900 640: Rent Expense Debit Credit 650: Office Supplies Expense Date Debit Credit Balance Date Balance 684: Repairs Expense Debit Credit 688: Telephone Expense Debit Credit Date Balance Date Balance 901: Income Summary Debit Credit Date Balance