On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. April 2 Nozomi invested $41,000 cash and computer equipment worth $20,000 in the company. April 3 The company rented furnished office space by paying $2,000 cash for the first month's (April) rent. April 4 The company purchased $1,900 of office supplies for cash. April 10 The company paid $2,900 cash for a 12-month insurance policy. Coverage begins on April 11. April 14 The company paid $1,300 cash for two weeks' salaries earned by employees. April 24 The company collected $11,500 cash for commissions revenue. April 28 The company paid $1,300 cash for two weeks' salaries earned by employees. April 29 The company paid $350 cash for minor repairs to computer equipment. April 30 The company paid $1,000 cash for this month's telephone bill. April 30 Nozomi withdrew $1,800 cash from the company for personal use. The company's chart of accounts follows: 101 Cash 106 Accounts Receivable 124 Office Supplies 622 128 Prepaid Insurance 637 403 Commissions Revenue 612 Depreciation Expense-Computer Equipment Salaries Expense Insurance Expense 167 Computer Equipment 640 Rent Expense 168 209 Accumulated Depreciation-Computer Equipment Salaries Payable 650 Office Supplies Expense 684 Repairs Expense 301 J. Nozomi, Capital 688 Telephone Expense 302 J. Nozomi, Withdrawals 901 Income Summary Use the following information to prepare adjusting entries: a. Prepaid insurance of $161 expired this month. b. At the end of the month, $700 of office supplies are still available. c. This month's depreciation on computer equipment is $500. d. Employees earned $300 of unpaid and unrecorded salaries as of month-end. e. The company earned $2,100 of commissions revenue that is not yet recorded at month-end.