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

April $2$ Nguyen invested $$47,000$ cash and computer equipment worth $$24,000$ in the company.

April $3$ The company rented furnished office space by paying $$2,300$ cash for the first month$$s $($April$)$ rent.

April $4$ The company purchased $$1,200$ of office supplies for cash.

April $10$ The company paid $$2,880$ cash for a $12-$month insurance policy. Coverage begins on April $11.$

April $14$ The company paid $$1,960$ cash for two weeks$$ salaries earned by employees.

April $24$ The company collected $$18,000$ 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 $$400$ cash for this month$$s telephone bill.

April $30$ Nguyen withdrew $$2,000$ cash from the company for personal use.

Information for month$-$end adjustments follows:

Prepaid insurance of $$160$ expired this month.

At the end of the month, $$1,100$ of office supplies are still available.

This month$$s depreciation on computer equipment is $$400.$

Employees earned $$784$ of unpaid and unrecorded salaries as of month$-$end.

The company earned $$1,840$ of commissions revenue that is not yet recorded at month$-$end. CREATE A BALANCE SHEET AND POSTING CLOSING TRIAL