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 $39,000 cash and conputer equipment worth $36,000 in the conpany. Apri1 3 The company rented furnished office space by paying $2,7e9 cash for the first month's (Apri1) rent. April 4 The company purchased $1,30e of office supplies for cash. April 16 The conpany paid $2,6ee cash for a 12 -month Insurance policy. Coverage begias on April 11. Apri1 14 The company paid $1,10e cash for two weeks' salaries earned by eeployees. April 24 The company collected $9,e9e cash for comoissions revenue. April 28 The cospany paid $1,100 cash for two weeks' salaries earned by employees. Apri1 29 The conpany pald $460 cash for minor repairs to conputer equipsent. Apri1 30. The conpany paid $1,100 cash for this month's telephone bill. April 30 Nozoni withdrew $2,1e cash from the conpany for personal use. The company's chart of accounts follows: Use the following information to prepare adjusting entries: a. Prepaid insurance of $144 expired this month b. At the end of the month, $400 of office supplies are still available. c. This month's depreciation on computer equipment is $500. d. Employees earned $580 of unpoid and untecorded salaries as of month-end. e. The company earned $2,100 of commissions revenue that is not yet recorded at month-end. Journal entry worksheet Record the required adjusting entry, if any. Prepaid insurance of $144 expired this month. Note: Enter debits before credits. Record the required adjusting entry, If any. At the end of the month, $400 of office supplies are still available. Note: Enter debits before credits. Journal entry worksheet 1 Record the required adjusting entry, if any. This month's depreciation on computer equipment is $500. Note: Enter debits before credits. Journal entry worksheet Record the required adjusting entry, if any. Employees earned $580 of unpaid and unrecorded salaries as of month-end. Note: Enter debits before credits. Journal entry worksheet Record the required adjusting entry, if any. The company earned $2,100 of commissions revenue that is not yet recorded at month-end. Note: Enter debits before credits