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 $46,000 cash and computer equipment worth $30,000 in the company in exchange for its common stock. April 3 The company rented furnished office space by paying $1,900 cash for the first month's (April) rent. April 4 The company purchased $1,400 of office supplies for cash. April 18 The company paid $3,060 cash for a 12-month insurance policy. Coverage begins on April 11. April 14 The company paid $1,500 cash for two weeks' salaries earned by employees. April 24 The company collected $10,500 cash for commissions revenue. April 28 The company paid $1,500 cash for two weeks' salaries earned by employees. April 29 The company paid $450 cash for minor repairs to computer equipment. April 30 The company paid $1,500 cash for this month's telephone bill.. April 30 The company paid $1,510 cash in dividends. The company's chart of accounts follows: 101 Cash 106 Accounts Receivable 124 Office Supplies 128 Prepaid Insurance 167 Computer Equipment 16 401 Commissions Revenue 612 Depreciation Expense-Computer Equipment Salaries Expense 622 637 Insurance Expense 640 Rent Expense Accumulated Depreciation-Computer Equipment 650 office Supplies Expense 688 felephone Expense 209 Salaries Payable 307 Common Stock 318 Retained Earnings 684 Repairs Expense 901 Incone Summary 319 Dividends Use the following information to prepare adjusting entries a. Prepaid insurance of $170 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 $420 of unpaid and unrecorded solaries as of month-end e. The company earned $1.800 of commissions revenue that is not yet recorded at month-end.