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 $32,000 cash and computer equipment worth $35,000 in the company. 2 The company rented furnished office space by paying $2,400 cash for the first month's (April) rent. 3 The company purchased $1,000 of office supplies for cash. 10 The company paid $2,900 cash for the premiun on a 12-month insurance policy. Coverage begins on April 11. 14 The company paid $800 cash for two weeks' salaries earned by employees. 24 The company collected $11,500 cash for comissions earned. 28 The company paid $800 cash for two weeks' salaries earned by employees. 29 The company paid $500 cash for minor repairs to the company's computer. 30 The company paid $1,350 cash for this month's telephone bill. 30 Nozomi withdrew $1,700 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 Equip. 209 Salaries Payable 301 J. Nozomi, Capital 302 3. Nozomi, Withdrawals 405 Commissions Earned 612 Depreciation Expense-Computer Equip. 622 Salaries Expense 637 Insurance Expense 640 Rent Expense 650 Office Supplies Expense 684 Repairs Expense 688 Telephone Expense 901 Income Summary Use the following information: a. Prepaid insurance of $161 has expired this month. b. At the end of the month, $600 of office supplies are still available. c. This month's depreciation on the computer equipment is $400. d. Employees earned $470 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,650 of commissions that are not yet billed at month-end. Required: 1. & 2. Prepare journal entries to record the transactions for April and post them to the lodger accounts in Requirement 6b. The company records prepaid and unearned items in balance sheet accounts