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 $46,000 cash and computer equipment worth $30,ege 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 $2,000 of office supplies for cash. April 1e The company paid $2,340 cash for a 12-month insurance policy. Coverage begins on April 11. April 14 The company paid $1,800 cash for two weeks' salaries earned by employees. April 24 The company collected $12, eee cash for commissions revenue. April 28 The company paid $1,800 cash for two weeks' salaries earned by employees. April 29 The company paid $400 cash for minor repairs to computer equipment. April 3e The company paid $1,400 cash for this month's telephone bill. April 3e The company paid $1,570 cash in dividends. The company's chart of accounts follows: 101 Cash 186 Accounts Receivable 124 Office Supplies 128 Prepaid Insurance 167 Computer Equipment 168 Accumulated Depreciation-Computer Equipment 289 Salaries Payable 3e7 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 $130 expired this month b. At the end of the month, $600 of office supplies are still available. c. This month's depreciation on computer equipment is $500. d. Employees earned $450 of unpaid and unrecorded salaries as of month-end e. The company earned $1,600 of commissions revenue that is not yet recorded at month-end. Required: Journal entry worksheet 1 2 3 4 > Record the entry to close the revenue account(s). Note: Enter debits before credits. Date General Journal Debit Credit April 30 Record entry Clear entry View general journal Journal entry worksheet Record the entry to close the expense account(s). Note: Enter debits before credits. Date General Journal April 30 Debit Credit Record entry Clear entry View general journal Journal entry worksheet Journal entry worksheet Record the entry to close the dividends account. Note: Enter debits before credits. Date General Journal Debit Credit April 30 Record entry Clear entry View general journal