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

April 2Nozomi invested $47,000 cash and computer equipment worth $25,000 in the company.April 3The company rented furnished office space by paying $2,500 cash for the first months (April) rent.April 4The company purchased $1,700 of office supplies for cash.April 10The company paid $2,400 cash for a 12-month insurance policy. Coverage begins on April 11.April 14The company paid $1,300 cash for two weeks' salaries earned by employees.April 24The company collected $10,000 cash for commissions revenue.April 28The company paid $1,300 cash for two weeks' salaries earned by employees.April 29The company paid $400 cash for minor repairs to computer equipment.April 30The company paid $1,000 cash for this month's telephone bill.April 30Nozomi withdrew $2,000 cash from the company for personal use.

The company's chart of accounts follows:

101Cash403Commissions Revenue106Accounts Receivable612Depreciation ExpenseComputer Equipment124Office Supplies622Salaries Expense128Prepaid Insurance637Insurance Expense167Computer Equipment640Rent Expense168Accumulated DepreciationComputer Equipment650Office Supplies Expense209Salaries Payable684Repairs Expense301J. Nozomi, Capital688Telephone Expense302J. Nozomi, Withdrawals901Income Summary

Use the following information to prepare adjusting entries:

1. Prepaid insurance of $133 expired this month.
2. At the end of the month, $500 of office supplies are still available.
3. This months depreciation on computer equipment is $300.
4. Employees earned $410 of unpaid and unrecorded salaries as of month-end.
5. The company earned $1,750 of commissions revenue that is not yet recorded at month-end.