On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. Apri 1 Nozomi invested $30,000 cash and computer equipment worth $20,000 in the company. 2. The company rented furnished office space by paylng $1,800 eash for the first month's (April) rent. 3 The company purchased $1,000 of offlee supplles for cash. 10 The company paid $2,400 cash for the preminm on a 12month insurance policy. Coverage begins on April 11 . 14 The company paid $1,600 cash for two weeks' salaries eamed by employees. 24 The company collected $8,000 cash for commissions earned. 28 The company paid $1,600 cash for two weeks' salartes earned by employees. 29 The company paid $350 cash for minor repairs to the company's computer. 30 The company paid $750 cash for this month's telephone bill. 30 Nozomi withdrew $1,500 cash from the company for personal use. The company's chart of accounts follows. 4. Use the following information to journalize and post adjusting entries for the month: a. Prepaid insurance of $133 has expired this month. (4a) Dr. Insurance Expense, $133 b. At the end of the month, $600 of office supplies are still available. c. This month's depreciation on the computer equipment is $500. d. Employees earned $420 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. ectirnat inuthaki