On April 1, Jiro Nozomi created a new travel agency. Adventure Travel. The following transactions occurred during the company's first month. Apri1 2 Nozoni invested $30,00 cash and computer equiprent worth $2,80 in the company in exchange for its comnon stock. April 3 The company rented furnished office space by paying $1,800 cash for the first month's (Apri1) rent. Apri1 4 The company purchased $1,80 of office supplies for cash. April 10 The conpany paid $2,4e8 cash for a 12-month insurance policy. Coverage begins on April 11. Apri1 14 The company paid $1,680 cash for two weeks' salaries earned by employees. April 24 The company collected $8,060 cash for comissions revenue. April 28 The company peid $1,60e cash for two weeks' salaries earned by enployees. April 29 The company paid $350 cash for minor repairs to conputer equipent. April 30 The coepany paid $750 cash for this month's telephone bill. April 30 The coepany paid $1, see cash in dividends. Use the following information to prepare adjusting entries: a. Prepaid insurance of $133 expired this month. b. At the end of the month, $600 of office supplies are still avallable. c. This month's depreciation on 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 revenue that is not yet recorded at month-end. Required: 1. \& 2. Prepare journal entries to record the transactions for April and post them to ledger accounts in Requirement 68GL tab. The company records prepaid and unearned items in balance sheet accounts. 3. Using account balances from Requirement 68GL tab, prepare an unadjusted trial balance as of April 30. 4. Journalize the adjusting entries for the month, and then post to the ledger on Requirement 6BGL tab, using April 30 Adjusted as the date. 5a. Using adjusted account balances from Requirement 68GL tab, prepare an adjusted trial balance as of April 30 5b. Prepare the income statement for the month of April 30 . 5c. Prepare the statement of retained earnings for the month of April 30. 5d. Prepare the balance sheet at April 30 . 6a. Prepare journal entries to close the temporary accounts and then post to Requirement 68GL tab, using April 30 Close as the date. 6b. Post the journal entries to the ledger. 7. Prepare a posticlosing trial balance ADVENTURE TRAVEL Unadjusted Trial Balance April 30 \begin{tabular}{l} Account Title \\ \hline 101: Cash \\ \hline 106: Accounts receivable \\ \hline 124: Office supplies \\ \hline 128: Prepaid insurance \\ \hline 167: Computer equipment \\ \hline 168: Accumulated depreciation-Computer equipment \\ \hline 209: Salaries payable \\ \hline 307: Common stock \\ \hline 318: Retained earnings \\ \hline 319: Dividends \\ \hline 403: Commissions revenue \\ \hline 612: Depreciation expense-Computer equipment \\ \hline 622: Salaries expense \\ \hline 627. Inciranno avnanco \\ \hline \end{tabular}