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 invested $43,000 cash and computer equipment worth $25,000 in the company. 2 The company rented furnished office space by paying $2,100 cash for the first month's (April) rent. 3 The company purchased $1,700 of office supplies for cash. 10 The company paid $3,000 cash for the premium on a 12 -month insurance policy. Coverage begins on April 11 . 14 The company paid $1,100 cash for two weeks' salaries earned by employees. 24 The company collected $8,000 cash for commissions earned. 28 The company paid $1,100 cash for two weeks' salaries earned by 29 The company paid $400 cash for minor repairs to the company's computer. 30 The company paid $1,500 cash for this month's telephone bill. 30 Nozomi withdrew $1,600 cash from the company for personal use. The company's chart of accounts follows: \begin{tabular}{|c|ll} \hline \multicolumn{1}{|c|}{ eBook } & \\ \hline Print & & \\ \hline References & & \\ & 612 Commissions Earned \\ & 622 Salaries Expense \\ & 637 Insurance Expense \\ & 640 Rent Expense \\ & 650 Office Supplies Expense \\ & 684 Repairs Expense \\ & 688 Telephone Expense \\ & 901 Income Summary \end{tabular} a. Prepaid insurance of $167 has expired this month. b. At the end of the month, $700 of office supplies are still available. c. This month's depreciation on the computer equipment is $500. d. Employees earned $470 of unpaid and unrecorded salaries as of month-end. e. The company earned $2,250 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 6 b. 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 owner's equity 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