On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the companys first month.

April 1 Nozomi invested $49,000 cash and computer equipment worth $40,000 in the company in exchange for common stock.

2 The company rented furnished office space by paying $1,800 cash for the first months (April) rent.

3 The company purchased $1,100 of office supplies for cash.

10 The company paid $2,700 cash for the premium on a 12-month insurance policy. Coverage begins on April 11.

14 The company paid $1,400 cash for two weeks' salaries earned by employees.

24 The company collected $14,000 cash for commissions earned.

28 The company paid $1,400 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 $1,100 cash for this month's telephone bill.

30 The company paid $1,900 cash in dividends.

The company's chart of accounts follows:

101 Cash

405 Commissions Earned

106 Accounts Receivable

612 Depreciation ExpenseComputer Equip.

124 Office Supplies

622 Salaries Expense

128 Prepaid Insurance

637 Insurance Expense

167 Computer Equipment

640 Rent Expense

168 Accumulated DepreciationComputer Equip.

650 Office Supplies Expense

209 Salaries Payable

684 Repairs Expense

307 Common Stock

688 Telephone Expense

318 Retained Earnings

901 Income Summary

319 Dividends

Use the following information:

a. Prepaid insurance of $150 has expired this month.

b. At the end of the month, $500 of office supplies are still available.

c. This months depreciation on the computer equipment is $500.

d. Employees earned $530 of unpaid and unrecorded salaries as of month-end.

e. The company earned $1,750 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 ledger accounts in Requirement 6b. The company records prepaid and unearned items in balance sheet accounts.

3. Using account balances from Requirement 6b, prepare an unadjusted trial balance as of April 30.

4. Journalize the adjusting entries for the month and prepare the adjusted trial balance.

5a. Prepare the income statement for the month of April 30.

5b. Prepare the statement of retained earnings for the month of April 30.

5c. Prepare the balance sheet at April 30.

6a. Prepare journal entries to close the temporary accounts and then post to Requirement 6b.

6b. Post the journal entries to the ledger.

7. Prepare a post-closing trial balance.

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