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

April 2	Nozomi invested $47,000 cash and computer equipment worth $40,000 in the company.
April 3	The company rented furnished office space by paying $1,900 cash for the first months (April) rent.
April 4	The company purchased $1,800 of office supplies for cash.
April 10	The company paid $2,600 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 $11,000 cash for commissions revenue.
April 28	The company paid $1,800 cash for two weeks' salaries earned by employees.
April 29	The company paid $300 cash for minor repairs to computer equipment.
April 30	The company paid $850 cash for this month's telephone bill.
April 30	Nozomi withdrew $1,600 cash from the company for personal use.

The company's chart of accounts follows:

Use the following information to prepare adjusting entries:

1. Prepaid insurance of $144 expired this month.
2. At the end of the month, $700 of office supplies are still available.
3. This months depreciation on computer equipment is $400.
4. Employees earned $530 of unpaid and unrecorded salaries as of month-end.
5. The company earned $2,500 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 Req 6B GL tab. The company records prepaid and unearned items in balance sheet accounts.

3. Using account balances from Requirement 6b, prepare an unadjusted trial balance as of April 30.

4. Journalize the adjusting entries for the month, and then post to the ledger on Req 6B tab, using April 30 Adjusted as the date.

5a. Using adjusted account balances from Req 6B GL 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 owner's equity 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 Req 6B GL tab, using April 30 Close as the date.

6b. Post the journal entries to the ledger.

7. Prepare a post-closing trial balance.

\begin{tabular}{lll} 101 Cash & 403 Commissions Revenue \\ 106 Accounts Receivable & 612 Depreciation Expense-Computer Equipment \\ 124 0ffice Supplies & 622 Salaries Expense \\ 128 Prepaid Insurance & 637 Insurance Expense \\ 167 Computer Equipment & 640 Rent Expense \\ 168 Accumulated Depreciation-Computer Equipment & 650 Office Supplies Expense \\ 209 Salaries Payable & 684 Repairs Expense \\ 301 J. Nozomi, Capital & 688 Telephone Expense \\ 302 J. Nozomi, Withdrawals & 901 Income Summary \end{tabular} repare journal entries to record the transactions for April and post them to ledger accounts in Req 6BGG tab. The comp repaid and unearned items in balance sheet accounts. Journal entry worksheet \begin{tabular}{lllllll} 5 & 6 & 7 & 8 & 9 & 10 & > \end{tabular} Nozomi invested $47,000 cash and computer equipment worth $40,000 in the company. Note: Enter debits before credits