On April 1, Melanie Duerr created a new travel agency, Duerr Travel. The following transactions occurred during the companys first month.

April 2	Duerr invested $43,000 cash and computer equipment worth $21,600 in the company.
April 3	The company rented furnished office space by paying $1,900 cash for the first months (April) rent.
April 4	The company purchased $1,800 of office supplies for cash.
April 10	The company paid $3,600 cash for a 12-month insurance policy. Coverage begins on April 11.
April 14	The company paid $1,400 cash for two weeks salaries earned by employees.
April 24	The company collected $26,000 cash for commissions revenue.
April 28	The company paid $1,400 cash for two weeks salaries earned by employees.
April 29	The company paid $500 cash for minor repairs to computer equipment.
April 30	The company paid $550 cash for this months telephone bill.
April 30	Duerr withdrew $2,200 cash from the company for personal use.

Information for month-end adjustments follows:

1. Prepaid insurance of $200 expired this month.
2. At the end of the month, $900 of office supplies are still available.
3. This months depreciation on computer equipment is $360.
4. Employees earned $560 of unpaid and unrecorded salaries as of month-end.
5. The company earned $1,800 of commissions revenue that is not yet recorded at month-end.

• General Journal
• General Ledger
• Trial Balance
• Income Statement
• St Owners Equity
• Balance Sheet
• Post Closing