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 $47,000 cash and computer equipment worth $40,000 in the company. April 3 The company rented furnished office space by paying $2,700 cash for the first month's (April) rent. April 4 The company purchased $2,000 of office supplies for cash. April 10 The company paid $3,000 cash for a 12-month insurance policy. Coverage begins on April 11. April 14 The company paid $1,100 cash for two weeks salaries earned by employees. April 24 The company collected $9,500 cash for commissions revenue, April 28 The company paid $1,100 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 $1,350 cash for this month's telephone bill. April 30 Nozomi withdrew $2,000 cash from the company for personal use. The company's chart of accounts follows: 101 106 124 Cash Accounts Receivable Office Supplies 128 Prepaid Insurance 167 Computer Equipment 168 Accumulated Depreciation-Computer Equipment 209 301 Salaries Payable 3. Nozomi, Capital 302 3. Nozoni, Withdrawals Use the following information to prepare adjusting entries: 403 Commissions Revenue 612 Depreciation Expense-Computer Equipment Salaries Expense 622 637 Insurance Expense 640 Rent Expense 650 Office Supplies Expense 684 Repairs Expense 688 Telephone Expense 901 Income Summary