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

April 2	Walker invested $36,000 cash and computer equipment worth $10,200 in the company.
April 3	The company rented furnished office space by paying $2,400 cash for the first months (April) rent.
April 4	The company purchased $2,200 of office supplies for cash.
April 10	The company paid $3,240 cash for a 12-month insurance policy. Coverage begins on April 11.
April 14	The company paid $2,100 cash for two weeks salaries earned by employees.
April 24	The company collected $20,000 cash for commissions revenue.
April 28	The company paid $2,100 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 months telephone bill.
April 30	Walker withdrew $2,100 cash from the company for personal use.

Information for month-end adjustments follows:

1. Prepaid insurance of $180 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 $170.
4. Employees earned $840 of unpaid and unrecorded salaries as of month-end.
5. The company earned $1,810 of commissions revenue that is not yet recorded at month-end.

General Journal tab - Prepare journal entries for Walker Travel's first month of operations. Prepare any necessary adjusting and closing entries for the current month.

General Ledger tab - Each journal entry is posted automatically to the general ledger. Use the drop-down button to view the unadjusted, adjusted, or post-closing balances.

Trial Balance tab - You may view the unadjusted, adjusted, or post-closing trial balances by choosing from the dropdown box below. Your choice will determine the reported values on the financial statement tabs.

Income Statement tab - Use the drop-downs to select the accounts properly included on the income statement. The unadjusted, adjusted or post-closing balances will appear for each account, based on your selection.

Statement of Retained Earnings tab - The unadjusted, adjusted or post-closing balances will appear for each account, based on your selection.

Balance Sheet tab - 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.

Post-Closing tab - Use the drop-downs to indicate whether each account is included on the post-closing trial balance.