On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. Apri1 2 Nozonh investod $46,000 cash and computer equipment worth $25,000 in the company in exchange for its conmon stock. April 3 The company rented furnished office space by paying $2,900 eash for the first month's (April) rent. April 4 The company purchased $1,600 of office supplies for caeh. April 10 Tho company paid $1,980 cash tor a 12 -nonth fnsurance policy. Coverage begins on April 11 . April 14 The company paid $1,100 cash for two weeks' salaries earned by employees. April 24 The company collected $12,500 cash for conaissions revenue. April 28 the company paid $1,100 cash for two weeks salarles earned by employeen. Apri1.29 The company paid $300 cash for minor repairs to conputer equiprent. Aprit 30 The conpany paid $950 cash for this month's telephone bil1. April 30 The company paid $1,600 cash in dividends. The company's chart of accounts follows: Use the following information to prepare adjusting entries: a. Prepaid insurance of $110 expired this month. b. At the end of the month, $800 of office supplies are still available. c. This month's depreciation on computer equipment is $600. d. Employees earned $470 of unpaid and unrecorded salaries as of month-end. e. The company earned $2,050 of commissions revenue that is not yet recorded at month-end. Prepare a post-closing trial balance