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

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.