On April $1,$ Jiro Nozomi creeted a new travel agency, Adventure Trawel, The following transactians occumed during the company's frst manth.

For$112$ Nozon: imested $$34,203$ cash and corpeter esuipsent worth $$35,$ asa in the cangs$=$y$.$

Aprit $3$ The campatly relted furnished office space by paying $$2,$ Tgs casin for the first manth's $($April$)$ rent.

April $4$ The conpany purchased $$1,2a3$ of affice supelies for cash.

Apeil $10$ The company paid $$2,92$a cash for a $12-$ronth insurance policy. Coverage begins on Apr$1111.$

April $14$ The company paid $$1,82$ cash for two weeks salarles earnes by erployees.

April $24$ The coqpany collected $$19,503$ cash for comsissions revenver$-$

April $2$a The condaly paid $$1,303$ cash for two weeks' salaries earfed by enployees.

Aprit $2$a The conpary pasd $$253$ cash for edjor regasrs to canputer equipnent.

Rerll $30$ The compary paid $aid $eab cash for this manth's teleptome bill.

April $30$ Neremi withdres $$1,603$ cash fron the cospany for jervanal use.

The company's chart of accounts folows

$191$ Cash

$126$ Accounts Rereivalle

$124$ oftice supplies

$128$ Prepaid Insurance

$167$ Computer Equiprent

$16B$ Accurulates bepreciation$-$Co$-$p$-$ter Equipnent

$199$ Salaries Payable

$3811.$ Nozoed, Capital

$3621.$ Nozoni, Witherawals

$4$ Conmissians Hevenve

$612$ Depreciation Expense$-$Canguter Equipnent

$622$ Salarles Eaperse

$637$ Insurance Expelse

Ss$3$ Rent Expense

$6$St Office Supplies Expesst

$694$ Repairs Expetsite

kas Teleptote Expense

$621$ Incene sumary

Use the following information to prepare adjusting entries:

$3.$ Prepaid insurance of $$151$ expired this month,

$3.$ Frepad insurance of $ at the end of the month, $$500$ of oftice suppies are stll zvaliable. b$.$ At $5$ month,

b$.$ At the end of the mant, $$500$ of om ce suppies are sol ava c$.$ This month's deprecief on compuber equipment is $$400.$

c$.$ Ths month's deprecief on on computer equ pment is $$400$ d$.$ Employees camed $$380$ of unpoid and untecorded salares as of manth end.

d$.$ Empicyees camed $$380$ of unpo d and untecorded salanes as of manthend. e$.$ The company earned $$1,950$ of commissions revenue that is nes yer recorded of month$-$end.