On April $1,$ Kathy Perry created a new travel agency, Perry Travel. The following transactions occurred during the company's first month.

April $2$ Perry invested $$45,000$ cash and computer equipment worth $$22,800$ in the company in exchange for its common stock.

April $3$ The company rented furnished office space by paying $$2,100$ cash for the first month's $($April$)$ rent.

April $4$ The company purchased $$2,200$ of office supplies for cash.

April $10$ The company paid $$2,160$ cash for a $12-$month insurance policy. Coverage begins on April $11.$

April $14$ The company paid $$1,680$ cash for two weeks' salaries earned by employees.

April $24$ The company collected $$14,000$ cash for commissions revenue.

April $28$ The company paid $$1,680$ cash for two weeks' salaries earned by employees.

April $29$ The company paid $$800$ cash for minor repairs to computer equipment.

April $30$ The company paid $$650$ cash for this month's telephone bill.

April $30$ The company paid $$1,800$ cash in dividends.

Information for month$-$end adjustments follows:

a$.$ Prepaid insurance of $$120$ expired this month.

b$.$ At the end of the month, $$1,000$ of office supplies are still available.

c$.$ This month's depreciation on computer equipment is $$380.$

d$.$ Employees earned $$672$ of unpaid and unrecorded salaries as of month$-$end.

e$.$ The company earned $$1,820$ of commissions revenue that is not yet recorded at month$-$end.

$\backslash$table$[[$Requirement

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Journal entry worksheet

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$1$

$.....$

$12$

$13$

$14$

$15$

$16$

$17$

$18$

$19$

Record the entry to close the revenue account$($s$).$