On April 1. Jiro Nozomi created a new travel agency. Adventure Travel. The following transactions occurred during the company's first month. Apri1 2 Nozomi invested $42,000 cash and conputer equipment worth $35,000 in the company in exchange for its comnon stock. April 3 The company rented furnished office space by paying $3,000 cash for the first month's (April) rent. April 4 The company purchased $1,600 of office supplies for cash. April 10 The company paid $2,700 cash for a 12 -month insurance policy. Coverage begins on April 11. April 14 The company paid $1,6e cash for two weeks' salaries earned by employees. April 24 The company collected $13,500 cash for comnissions revenue. Apri1 28 The company paid $1,800 cash for two veeks' salaries earned by employees. April 29 The company paid $350 cash for minor repairs to computer equipnent. April 30 The company paid $1,150 cash for this month"s telephone bill. April 30 . The company paid $1,530 cash in dividends. The company's chart of accounts follows: Use the following information to prepare adjusting entries: a. Prepaid insurance of $150 explred this month. b. At the end of the month, $700 of office supplies are still available. c. This month's depreciation on computer equipment is $400. d. Employees earned $360 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,800 of commissions revenue that is not yet recorded at month-end. General Ledger accounts \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{3}{|c|}{ 168: Accumulated Depreciation-Computer Equipment } \\ \hline Date & Debit & Credit & Balance \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \end{tabular}