On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. A Nozomi invested $45,000 cash and computer equipment pri1 worth $35,000 in the company in exchange for common 2 3 stock. The company rented furnished office space by paying $2,100 cash for the first month's (April) rent. The company purchased $1,800 of office supplies for cash. 1 The company paid $2,000 cash for the premium on a 12- O month insurance policy. Coverage begins on April 11. 1 The company paid $1,200 cash for two weeks' salaries 4 earned by employees. 2 The company collected $13,500 cash for commissions 4 earned. 2 The company paid $1,200 cash for two weeks' salaries 8 earned by employees. 2 The company paid $350 cash for minor repairs to the 9 company's computer. 3 The company paid $1,350 cash for this month's telephone 0 bill. 3 0 The company paid $2,100 cash in dividends. The company's chart of accounts follows: