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

2020, April

1. Nozomi invested $30,000 cash and computer equipment worth$20,000 in the company.

2. The company rented furnished office space by paying $1,800 cash for the first months (April) rent.

3. The company purchased $1,000 of office supplies for cash

10. The company paid $2,400 cash for the premium on a 12- month insurance policy. Coverage begins on April 11.

11. The company provided services to the following clients on account: Mike $3,500; Pelosi $6,000; Christy$1,200

14. The company paid $1,600 cash for two weeks salaries earned by employees.

15. The company bought a van in credit from Union Motors 20,000

16. Received $5000 cash from Pelosi

24. The company collected $8,000 cash for Services provided.

28. The company paid $1,600 cash for two weeks salaries earned by employees.

29. The company paid $350 cash for minor repairs to the companys computer.

30. The company paid $750 cash for this months telephone bill.

31. Nozomi withdrew $1,500 cash from the company for personal use.

Required

a. Prepare journal entries to record the transactions for Apriland post them to the ledger accounts.

b. Prepare unadjusted Trial Balance as of April 30