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 $48,000 cash and computer equipment worth $40,000 in the company. April 3 The company rented furnished office space by paying $3,000 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 $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 $10,000 cash for commissions revenue. April 28 The company paid $1,500 cash for two weeks' salaries earned by employees. April 29 The company paid $350 cash for minor repairs to computer equipment. April 30 The company paid $900 cash for this month's telephone bill. April 30 Nozomi Withdrew $2,300 cash from the company for personal use. The company's chart of accounts follows: 101 Cash 403 Commissions Revenue 106 Accounts Receivable 612 Depreciation Expense-Computer Equipment 124 Office Supplies 622 Salaries Expense 128 Prepaid Insurance 637 Insurance Expense 167 Computer Equipment 640 Rent Expense 168 Accumulated Depreciation-Computer Equipment 650 Office Supplies Expense 209 Salaries Payable 684 Repairs Expense 301 J. Nozomi, Capital 688 Telephone Expense 302 J. Nozomi, Withdrawals 901 Income Summary Use the following information to prepare adjusting entries: a. Prepaid insurance of $117 expired this month. b. At the end of the month, $600 of office supplies are still available. c. This month's depreciation on computer equipment is $600. d. Employees earned $490 of unpaid and unrecorded salaries as of month-end. e. The company earned $2,300 of commissions revenue that is not yet recorded at month-end. 101: Cash Debit 106: Accounts Receivable Debit Credit Date Balance Dato Balance Credit 124: Office Supplies Dobit Credit 128: Prepaid Insurance Debit Credit Dato Balance Date Balance 167: Computer Equipment Debit Credit 168: Accumulated Depreciation-Computer equipment Debit Credit Balance Balance Data Dato 209: Salarios Payable Debit Credit 301:J. Nozomi, Capital Debit Credit Dato Balance Date Balance 302: J. Nozomi, Withdrawals Debit Credit 403: Commissions Revenue Debit Credit Date Balance Date Balance 612 Depreciation Expense-Computer Equipment Date Debit Credit Balance 622: Salaries Exponse Debit Credit Date Balance 637: Insurance Expense Dobit Credit 640: Rent Expense Debit Credit Balance Data Date Balance 650: Office Supplies Expense Dablt Credit Date 684: Repairs Expense Debit Credit Balance Date Balance 688: Telephone Expense Debit Credit Date 901: Income Summary Debit Credit Balance Data Balance Prepare a post-closing trial balance. ADVENTURE TRAVEL Post-Closing Trial Balance April 30 Account Title Debit Credit Totals $ 0 $ 0