On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. Apr. 1 Nozomi invested $30,000 cash and computer equipment worth $20,000 in the company. 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 Nozomi withdrew $1,500 cash from the company for personal use. The company's chart of accounts follows. 101 Cash. 106 Accounts Receivable 405 Commissions Earned 612 Depreciation Expense-Computer Equip. Salaries Expense Insurance Expense Rent Expense Office Supplies Expense Repairs Expense Telephone Expense Income Summary 124 Office Supplies 622 128 Prepaid Insurance 637 167 Computer Equipment 640 168 Accumulated Depreciation-Computer Equip. 650 209 Salaries Payable 6841 301 J. Nozomi, Capital 688 302 J. Nozomi, Withdrawals 901 3. Prepare an unadjusted trial balance as of April 30. Check (3) Unadj. trial balance totals, $58,000 4. Use the following information to journalize and post adjusting entries for the month: a. Prepaid insurance of $133 has expired this month. (40) Dr. Insurance Expense, $133 b. At the end of the month, $600 of office supplies are still available. c. This month's depreciation on the computer equipment is $500. d. Employees earned $420 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,750 of commissions that are not yet billed at month-end.