On April 1, Tony Turner created a new travel agency, Turner Travel. The following transations occurred during the company's first month. April 2 Turner invested $40,000 cash and computer equipment worth $19,800 in the company in exchange for its common stock April 3 The company rented furnished office space by paying $2,400 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 $2,520 cash for a 12-month insurance policy. Coverage begins on April 11. April 14 The company paid $1,820cash for two weeks' salaries earned by employees. April 28 The company collected $20,000 cash for commissions revenue. April 29 The company paid $1,820cash for two weeks' salaries earned by employees. April 30 The company paid $500 cash for minor repairs to computer equipment. April 30 The company paid $400 cash for this month's telephone bill. Information for month-end adjustments follows: a. Prepaid insurance of $140 expired this month. b. At the end of the month, $750 of office supplies are still available. c. This month's depreciation on computer equipment is $330. d. Employees earned $728 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,770 of commissions revenue that is not yet recorded at month-end. Prepare the required journal entries, adjusting entries, and closing entries for Turner Travel