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 $34,000 cash and computer equipment worth $20,000 in the company in exchange for its common stock. April 3 The company rented furnished office space by paying $2,200 cash for the first month's (April) rent. April 4 The company purchased $1,700 of office supplies for cash. April 10 The company paid $2,520 cash for a 12-month insurance policy. Coverage begins on April 11. April 14 The company paid $900 cash for two weeks' salaries earned by employees. April 24 The company collected $13,500 cash for commissions revenue. April 28 The company paid $900 cash for two weeks' salaries earned by employees. April 29 The company paid $250 cash for minor repairs to computer equipment. April 30 The company paid $800 cash for this month's telephone bill. April 30 The company paid $1,550 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 403 Commissions Revenue 612 Depreciation Expense-Computer Equipment 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 to prepare adjusting entries: a. Prepaid insurance of $140 expired this month. b. At the end of the month, $500 of office supplies are still available. c. This month's depreciation on computer equipment is $400. d. Employees earned $360 of unpaid and unrecorded salaries as of month-end. e. The company earned $2,450 of commissions revenue that is not yet recorded at month-end