On April 1. Jiro Nozomi created a new travel agency. Adventure Travel. The following transactions occurred during the company's first month. April 1 Nozoai invested $38,000 cash and computer equipment worth $25,800 in the company in exchange for common stock. 2 The company rented furnished office space by paying $2,800 cash for the first month's (Apri1) rent. 3. The conpany purchased $1,500 of office supplies for cash. 10 The company paid $2,200 cash for the prenium on a 12-month insurance policy. Coverage begins on April 11. 14 The company poid $1,600 cash for tho weeks' salaries earned by employees. 24. The company collected $13,000 cash for comissions earned. 28 The conpany paid $1,600 cash for two weeks' salaries earned by enployees. 29 The conpany paid $400 cash for minor repairs to the coepany's computer. 30 The company paid $1,350 cash for this month's telephone bi11. 30 the company paid $2,000 cash in dividends. The company's chart of accounts follows: Use the following information: 0. Prepaid insurance of $122 has expired this month. b. At the end of the month $,400 of offire cinnilies are sill avaliahte o. Prepald insurance of $122 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 $300 of unpald and unrecorded salaries as of month-end. e. The company earned $1,500 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. Th 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. 5o. Prepare the income statement for the month of Aprll 30 . 5b. Prepare the statement of retained earnings for the month of April 30 . 5c. Prepare the balance sheet at April 30. 6. 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. Prepare a post-closing trial balance. Answer is not complete. Complete this question by entering your answers in the tabs below. Prepare a post-closing trial balance. Complete this question by entering your answers in the tabs below. Prepare the balance sheet at April 30