On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the companys first month.

April 2	Nozomi invested $31,000 cash and computer equipment worth $30,000 in the company.
April 3	The company rented furnished office space by paying $2,800 cash for the first months (April) rent.
April 4	The company purchased $1,300 of office supplies for cash.
April 10	The company paid $2,300 cash for a 12-month insurance policy. Coverage begins on April 11.
April 14	The company paid $1,800 cash for two weeks' salaries earned by employees.
April 24	The company collected $11,000 cash for commissions revenue.
April 28	The company paid $1,800 cash for two weeks' salaries earned by employees.
April 29	The company paid $550 cash for minor repairs to computer equipment.
April 30	The company paid $1,500 cash for this month's telephone bill.
April 30	Nozomi withdrew $1,900 cash from the company for personal use.

Use the following information to prepare adjusting entries:

1. Prepaid insurance of $128 expired this month.
2. At the end of the month, $600 of office supplies are still available.
3. This months depreciation on computer equipment is $600.
4. Employees earned $550 of unpaid and unrecorded salaries as of month-end.
5. The company earned $2,050 of commissions revenue that is not yet recorded at month-end.

6b. Post the journal entries to the ledger.

Post the journal entries to the ledger. (For April 30, choose the dropdown that most accurately describes the entry.)