On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. April 1 Nozomi invested $31,000 cash and computer equipment worth $35,000 in the company in exchange for common stock. 2 The company rented furnished office space by paying $2,900 cash for the first month's (April) rent. 3 The company purchased $1,300 of office supplies for cash. 1 The company paid $2,900 cash for the premium on a 12-month insurance policy. Coverage begins on April 11. 1 The company paid $1,100 cash for two weeks' salaries earned by employees. 2 The company collected $14,500 cash for commissions earned. 2 The company paid $1,100 cash for two weeks' salaries earned by employees. The company paid $350 cash for minor repairs to the company's computer. The company paid $1,100 cash for this month's telephone bill. The company paid $1,700 cash in dividends. The company's chart of accounts follows: Use the following information: a. Prepaid insurance of $161 has expired this month. b. At the end of the month, $400 of office supplies are still available. c. This month's depreciation on the computer equipment is $400. d. Employees earned $500 of unpaid and unrecorded salaries as of month-end. e. The company earned $2,100 of commissions that are not yet billed at month-end. On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. April 1 Nozomi invested $31,000 cash and computer equipment worth $35,000 in the company in exchange for common stock. 2 The company rented furnished office space by paying $2,900 cash for the first month's (April) rent. 3 The company purchased $1,300 of office supplies for cash. 1 The company paid $2,900 cash for the premium on a 12-month insurance policy. Coverage begins on April 11. 1 The company paid $1,100 cash for two weeks' salaries earned by employees. 2 The company collected $14,500 cash for commissions earned. 2 The company paid $1,100 cash for two weeks' salaries earned by employees. The company paid $350 cash for minor repairs to the company's computer. The company paid $1,100 cash for this month's telephone bill. The company paid $1,700 cash in dividends. The company's chart of accounts follows: Use the following information: a. Prepaid insurance of $161 has expired this month. b. At the end of the month, $400 of office supplies are still available. c. This month's depreciation on the computer equipment is $400. d. Employees earned $500 of unpaid and unrecorded salaries as of month-end. e. The company earned $2,100 of commissions that are not yet billed at month-end