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 $32,000 cash and computer equipment worth $20,000 in the company. April 3 The company rented furnished office space by paying $2,900 cash for the first months (April) rent. April 4 The company purchased $1,500 of office supplies for cash. April 10 The company paid $2,800 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 $10,500 cash for commissions revenue. April 28 The company paid $1,800 cash for two weeks' salaries earned by employees. April 29 The company paid $350 cash for minor repairs to computer equipment. April 30 The company paid $1,150 cash for this month's telephone bill. April 30 Nozomi withdrew $1,500 cash from the company for personal use. The company's chart of accounts follows: 101 Cash 403 Commissions Revenue 106 Accounts Receivable 612 Depreciation ExpenseComputer Equipment 124 Office Supplies 622 Salaries Expense 128 Prepaid Insurance 637 Insurance Expense 167 Computer Equipment 640 Rent Expense 168 Accumulated DepreciationComputer 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 Use the following information to prepare adjusting entries: Prepaid insurance of $156 expired this month. At the end of the month, $600 of office supplies are still available. This months depreciation on computer equipment is $300. Employees earned $410 of unpaid and unrecorded salaries as of month-end. The company earned $2,400 of commissions revenue that is not yet recorded at month-end. Prepare journal entries to close the temporary accounts and then post to Req 6B GL tab, using April 30 Close as the date. Post the journal entries to the ledger.