On April $1,$ Jiro Nozomi created a news travel agency, Adventure Travel. The following transactions occurred

during the company's first month.

Apr. $1$ Notomi invested $$30,000$ cash and computer equipenent werth $$20000$ in the conpany.

$2$ The company rented farnished office space by paying $$1,8$oo cash for the first month's $($April$)$ rent.

$3$ The eompany parthased $$1,000$ of office supplles for eash.

The eoenpany puid $$2\mathrm{.}400$ eash for the perminn ou a s$2-$moath invarnace polley. Coverage begins ou dypll in$.$

$14$ The evenpany puid $u$,6$oo eash for the wevis' alaries earned by emplop wes.

$24$ The eonepany collected $$8\mathrm{.}000$ eanh for conmlatona earned.

$28$ The coempany paid $$2\mathrm{.}60$o casla for twe wevlar' salaries earned by semplopees.

$29$ The coempany puid $5350$ cash for miner twpalis to the company's competer.

$30$ The coeppany prid $5750$ cash for this month's tellephoee hill.

$30$ Nosomis withdres $$1,300$ cash from the conpany for personal use.

The company's chart of accounts follows.

Required

Use the balance column format to set up each ledger account listed in its chart of accounts.

Prepare journal entries to record the transactions for April and post them to the ledger accounts. The

company records prepaid and unearned items in balance sheet accounts.

Prepare an unadjusted trial balance as of April $30.$

Use the following information to journalize and post adjusting entries for the month:

a$.$ Prepaid insurance of $$133$ has expired this month.

HAnde imurance tepense. $503$

b$.$ At the end of the month, $$600$ of office supplies are still available.

c$.$ This month's depreciation on the computer equipment is $$500.$

d$.$ Employees earned $8,420$ of unpaid and unrecorded salaries as of month$-$end.

e$.$ The company earned $$1,750$ of commissions that are not yet billed at month$-$end.

Prepare the adjusted trial balance as of April $30.$ Prepare the income statement and the statement of

owner's equity for the month of April and the balance sheet at April $30.$

Prepare journal entries to close the temporary accounts and post these entries to the ledger.

Prepare a post$-$closing trial balance.

$($D$)$ PCC mal balance tatals $$5t60$