On April 1, Paula Parker created a new travel agency, Parker Travel. The following transactions occurred during the company's first month. April 2 Parker invested $41,000 cash and computer equipment worth $20,400 in the company in exchange for its common stock. April 3 The company rented furnished office space by paying $2,500 cash for the first month's (April) rent. April 4 The company purchased $1,400 of office supplies for cash. April 10 The company paid $2,880 cash for a 12-month insurance policy. Coverage begins on April April 14 The company paid $1,960 cash for two weeks' salaries earned by employees. April 24 The company collected $22,000 cash for commissions revenue. April 28 The company paid $1,960 cash for two weeks' salaries earned by employees. April 29 The company paid $650 cash for minor repairs to computer equipment. April 30 The company paid $450 cash for this month's telephone bill. April 30 The company paid $2,000 cash in dividends. Information for month-end adjustments follows: a. Prepaid insurance of $160 expired this month. b. At the end of the month, $800 of office supplies are still available. c. This month's depreciation on computer equipment is $340. d. Employees earned $784 of unpaid and unrecorded salarles as of month-end. e. The company earned $1,780 of commissions revenue that is not yet recorded at month-end. Use the drop-downs to select the accounts properly included on the income statement. The unadjusted, or post-closing balances will appear for each account, based on your selection. Use the drop-downs to select the accounts properly included on the balance sheet. The unadjusted, adjusted, or post-closing balances will appear for each account, based on your selection. Begin by selecting "Post-closing" from the drop-down below. Then, for each account, use the drop-down to indicate whether the account is included on the post-closing trial balance. Based on your decisions, the post-closing trial balance will be created. Compare your results with the Trial Balance tab