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

April 1 Nozomi invested $30,000 cash and computer equipment worth $30,000 in the company in the company.

2 The company rented furnished office space by paying $2,100 cash for the first month's (April) rent.

3 The company purchased $1,800 of office supplies for cash.

10 The company paid $2600.00cash for the premium on a 12-month insurance policy. Coverage begins on April 11.

14 The company paid $1,600 cash for two weeks' salaries earned by employees.

24 The company collected $10,000 cash on commissions for commissions earned.

28 The company paid $1,600 cash for two weeks' salaries earned by employees.

29 The company paid $550 cash for minor repairs to the company's computer.

30 The company paid $950 cash for this month's telephone bill.

30 Nazomi withdrew $1700.00 cash from the company for personal use.

The company's chart of accounts follows: 101 Cash 106 Accounts Receivable 124 Office Supplies 128 Prepaid Insurance 167 Computer Equipment 168 Accumulated Depreciation-Computer Equip. 209 Salaries Payable 301 J.Nozomi, Capital 302 J.Nozomi, Withdrawals Use the following information: 405 Commissions Earned 612 Depreciation Expense-Computer Equip. 622 Salaries Expense 637 Insurance Expense 640 Rent Expense 650 Office Supplies Expense 684 Repairs Expense 688 Telephone Expense 901 Income Summary

Use the following information:

a. Prepaid information of $144 has expired this month

b. At the end of the month, $700 of office supplies are still available

c. This month's depreciation on the computer equipment is $400

d. Employees earned $370 of unpaid and unrecorded salaries as of month-end

e. The company earned $2450 of commissions that are not yet billed month-end.

Required:

General Journal

Unadjusted Trial Balance

Adjusted Journal Entries

Adjusted Trial Balance

Income Statement

Statement of Owner's Equity

Balance Sheet

Journal Entry 3

General Ledger Accounts

Post Closing Balance

Use the following information: