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 $37,000 cash and computer equipment worth $30,000 in the company. April 3 The company rented furnished office space by paying $2,600 cash for the first month's (April) rent. April 4 The company purchased $1,600 of office supplies for cash. April 10 The company paid $2,100 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 $12,000 cash for commissions revenue. April 28 The company paid $1,500 cash for two weeks' salaries earned by employees. April 29 The company paid $250 cash for minor repairs to computer equipment. April 30 The company paid $800 cash for this month's telephone bill. April 30 Nozomi withdrew $2,500 cash from the company for personal use. The company's chart of accounts follows: 101 Cash 106 Accounts Receivable 124 Office Supplies 128 Prepaid Insurance 167 Computer Equipment 168 Accumulated Depreciation-Computer Equipment 209 Salaries Payable 301 3. Nozomi, Capital 302 3. Nozomi, withdrawals 403 Commissions Revenue 612 Depreciation Expense-Computer Equipment) 622 Salaries Expense 637 Insurance Expense 640 Rent Expense 650 Office Supplies Expense 684 Repairs Expense 688 Telephone Expense. 901 Income Summary