On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. April 1 Nozomi invested $34,000 cash and computer equipment worth $35,000 in the company in exchange for common stock. April 2 The company rented furnished office space by paying $2,600 cash for the first month's (April) rent. April 3 The company purchased $1,800 of office supplies for cash. April 10 The company paid $2,900 cash for the premium on a 12-month insurance policy. Coverage begins on April 11. April 14 The company paid $1,000 cash for two weeks' salaries earned by employees. April 24 The company collected $13,000 cash for commissions revenue. April 28 The company paid $1,000 cash for two weeks' salaries earned by employees. April 29 The company paid $350 cash for minor repairs to the company's computer. April 30 The company paid $1,450 cash for this month's telephone bill. April 30 The company paid $1,700 cash in dividends. 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. 307 Common Stock 318 Retained Earnings 319 Dividends Use the following information: a. Prepaid insurance of $161 has expired this month. 405 Commissions Revenue 612 Depreciation Expense-Computer Equipment 622 Salaries Expense 637 640 Insurance Expense Rent Expense 650 Office Supplies Expense 684 Repairs Expense 688 Telephone Expense 901 Income Summary b. At the end of the month, $500 of office supplies are still available. c. This month's depreciation on the computer equipment is $400. d. Employees earned $500 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,950 of commissions that are not yet billed at month-end.