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 $30,000 cash and computer equipment worth $20,000 in the company in exchange for common stock.
		2		The company rented furnished office space by paying $1,800 cash for the first month's (April) rent.
		3		The company purchased $1,000 of office supplies for cash.
		10		The company paid $2,400 cash for the premium on a 12-month insurance policy. Coverage begins on April 11.
		14		The company paid $1,600 cash for two weeks' salaries earned by employees.
		24		The company collected $8,000 cash for commissions earned.
		28		The company paid $1,600 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 $750 cash for this month's telephone bill.
		30		The company paid $1,500 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

Date 637: Insurance expense Debit Credit 133 Balance 133 Date April 14 April 28 April 30 Adj. April 30 Close 622: Salaries expense Debit Credit 1,600 1,600 420 3,6201 Balance 1,600 3,200 3,620 April 30 Adj. April 30 Close 133 0 0 650: Office supplies expense Debit Credit Balance Balance Date April 2 April 30 Close 640: Rent expense Debit Credit 1,800 1,800 1,800 Date April 30 Adj. April 30 Close 400 400 0 400 0 684: Repairs expense Debit Credit Balance Date April 29 April 30 Close 688: Telephone expense Debit Credit 750 Balance 750 350 Date April 30 Adj. April 30 Close 350 350 0 750 0 Date 637: Insurance expense Debit Credit 133 Balance 133 Date April 14 April 28 April 30 Adj. April 30 Close 622: Salaries expense Debit Credit 1,600 1,600 420 3,6201 Balance 1,600 3,200 3,620 April 30 Adj. April 30 Close 133 0 0 650: Office supplies expense Debit Credit Balance Balance Date April 2 April 30 Close 640: Rent expense Debit Credit 1,800 1,800 1,800 Date April 30 Adj. April 30 Close 400 400 0 400 0 684: Repairs expense Debit Credit Balance Date April 29 April 30 Close 688: Telephone expense Debit Credit 750 Balance 750 350 Date April 30 Adj. April 30 Close 350 350 0 750 0