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On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. April 1 Nozomi invested $33,000 cash and computer equipment worth $30,000 in the company. 2 The company rented furnished office space by paying $2,500 cash for the first month's (April) rent. 3 The company purchased $1,700 of office supplies for cash. 10 The company paid $2,900 cash for the premium on a 12-month insurance policy. Coverage begins on April 11. 14 The company paid $1,400 cash for two weeks' salaries earned by employees. 24 The company collected $11,500 cash for commissions earned. 28 The company paid $1,400 cash for two weeks' salaries earned by employees. 29 The company paid $550 cash for minor repairs to the company's computer. 30 The company paid $1,200 cash for this month's telephone bill. 30 Nozomi withdrew $1,800 cash from the company for personal use. The company's chart of accounts follows: 101 Cash 106 Accounts Receivable 124 Office Supplies 128 Prepaid Insurance 167 Computer Equipment 168 Accumulated Depreciation-Computer Equip. 209 Salaries Payable 301 3. Nozomi, Capital 302 3. Nozomi, Withdrawals 405 Commissions Earned 612 Depreciation Expense-Computer Equip. 622 Salaries Expense 637 Insurance Expense 640 Rent Expense 650 Office Supplies Expense 684 Repairs Expense 688 Telephone Expense 901 Income Summary Use the following information: a. Prepaid insurance of $161 has expired this month. b. At the end of the month, $600 of office supplies are still available. c. This month's depreciation on the computer equipment is $300. d. Employees earned $540 of unpaid and unrecorded salaries as of month-end. e. The company earned $2,350 of commissions that are not yet billed at month-end. Required: 1. & 2. Prepare journal entries to record the transactions for April and post them to the ledger accounts in Requirement 6b. The company records prepaid and unearned items in balance sheet accounts. 3. Using account balances from Requirement 6b, prepare an unadjusted trial balance as of April 30. 4. Journalize the adjusting entries for the month and prepare the adjusted trial balance. 5a. Prepare the income statement for the month of April 30. 5b. Prepare the statement of owner's equity for the month of April 30. 5c. Prepare the balance sheet at April 30. 6a. Prepare journal entries to close the temporary accounts and then post to Requirement 6b. 6b. Post the journal entries to the ledger. 7. Prepare a post-closing trial balance. No Date General Journal Credit 1 April 01 Cash Debit 33,000 30,000 Computer equipment J. Nozomi, Capital 63,000 2 April 02 2,500 Rent expense Cash 2,500 3 April 03 1,700 Office supplies Cash 1,700 4 April 10 2,900 Prepaid insurance Cash 2,900 5 April 14 1,400 Salaries expense Cash 1,400 6 April 24 11,500 Cash Commissions earned 11,500 7 April 28 1,400 Salaries expense Cash 1,400 8 April 29 550 Repairs expense Cash 550 9 April 30 1,200 Telephone expense Cash 1,200 10 April 30 1,800 J. Nozomi, Withdrawals Cash 1,800 ADVENTURE TRAVEL Unadjusted Trial Balance April 30 Account Title Debit Credit $ 31,050 1,700 2,900 30,000 63,000 1,800 101: Cash 106: Accounts receivable 124: Office supplies 128: Prepaid insurance 167: Computer equipment 168: Accumulated depreciation-Computer equipment 209: Salaries payable 301: J. Nozomi, Capital 302: J. Nozomi, Withdrawals 405: Commissions earned 612: Depreciation expense-Computer equipment 622: Salaries expense 637: Insurance expense 640: Rent expense 650: Office supplies expense 684: Repairs expense 688: Telephone expense Total 11,500 2,800 2,500 550 1,200 74,500 $ $ 74,500 Journalize the adjusting entries for the month, and then post to the ledger on Req 6B tab, using April 30 Adj. as the date. (Do not round intermediate calculations and round the final answers to nearest whole number.) No Transaction General Journal Debit Credit 1 a. 161 Insurance expense Prepaid insurance 161 b. 1,100 Office supplies expense Office supplies 1,100 3 C. 300 Depreciation expense-Computer equip. Accumulated depreciation-Computer equip. 300 4 540 Salaries expense Salaries payable 540 LO e. 2,350 Accounts receivable Commissions earned 2,350 Using adjusted account balances from Requirement 6b, prepare an adjusted trial balance as of April 30. Credit $ Debit 31,050 2,350 600 2,739 30,000 ADVENTURE TRAVEL Adjusted Trial Balance April 30 Account Title 101: Cash 106: Accounts receivable 124: Office supplies 128: Prepaid insurance 167: Computer equipment 168: Accumulated depreciation-Computer equipment 209: Salaries payable 301: J. Nozomi, Capital 302: J. Nozomi, Withdrawals 405: Commissions earned 612: Depreciation expense-Computer equipment 622: Salaries expense 637: Insurance expense 640: Rent expense 650: Office supplies expense 684: Repairs expense 688: Telephone expense Total 300 540 63,000 1,800 13,850 300 3,340 161 2,500 1,100 550 1,200 77,690 $ $ 77,690 Prepare the income statement for the month of April 30. 13,850 ADVENTURE TRAVEL Income Statement For Month Ended April 30 Revenues: Commissions earned Expenses: Depreciation expense-Computer equip. Salaries expense Insurance expense Rent expense Office supplies expense Repairs expense Telephone expense 300 3,340 161 2,500 1,100 550 1,200 0 0 Total expenses Net income 9,151 4,699 $ Prepare the statement of owner's equity for the month of April 30. (Amounts to be deducted should be entered with a minus sign.) rev: 07_09_2018_QC_C5-130679 0 ADVENTURE TRAVEL Statement of Owner's Equity For Month Ended April 30 J. Nozomi, Capital, April 1 Add: Owner investments $ 63,000 Add: Net income 4,699 Less: Withdrawals J. Nozomi, Capital, April 30 67,699 (1,800) 65,899 $ Prepare the balance sheet at April 30. $ 31,050 2,350 600 2,739 ADVENTURE TRAVEL Balance Sheet April 30 Assets Cash Accounts receivable Office supplies Prepaid insurance Computer equipment $ Accumulated depreciation-Computer equip. Total assets Liabilities Salaries payable Equity J. Nozomi, Capital Total liabilities and equity 30,000 300 29,700 66,439 $ $ 540 65,899 66,439 $ Prepare journal entries to close the temporary accounts and then post to Req 6B General Ledger, using April 30 Close as the date. No General Journal Credit Date April 30 Debit 13,850 1 Commissions earned Income summary 13,850 2 April 30 9,151 3,340 >> Income summary Salaries expense Insurance expense Rent expense Office supplies expense Telephone expense Repairs expense Depreciation expense-Computer equip. 161 2,500 1,100 1,200 550 300 3 April 30 4,699 Income summary J. Nozomi, Capital 4,699 4 April 30 1,800 J. Nozomi, Capital J. Nozomi, Withdrawals 1,800 General Ledger accounts Cash Date Debit Credit Balance Date Accounts Receivable Debit Credit 2,350 Balance 33,000 April 30 Adj. 2,350 2,500 1,700 2,900 1,400 April 1 April 2 April 3 April 10 April 14 April 24 April 28 April 29 April 30 Tel. April 30 WD 33,000 30,500 28,800 25,900 24,500 36,000 34,600 34,050 32,850 31,050 11,500 1,400 550 1,200 1,800 Date April 3 April 30 Adj. Office Supplies Debit Credit 1,700 1,100 Balance 1,700 600 Date April 10 April 30 Adi Prepaid Insurance Debit Credit 2,900 161 Balance 2,900 2,739 Date April 1 Computer Equipment Debit Credit 30,000 Balance 30,000 Accumulated Depreciation-Computer equipment Date Debit Credit Balance April 30 Adj. 300 300 Date Salaries Payable Debit Credit 540 Balance Date J. Nozomi, Capital Debit Credit 63,000 Balance 63,000 April 30 Adj. 540 April 1 Date Balance Date J. Nozomi, Withdrawals Debit Credit 1,800 1,800 Commissions earned Debit Credit 11,500 Balance 1,800 11,500 April 30 April 30 Close 0 April 24 April 30 Adj. April 30 Close 2,350 13,850 13,850 0 Date Depreciation Expense-Computer Equipment Date Debit Credit Balance April 30 Adj. 300 300 April 30 Close 300 0 Salaries Expense Debit Credit 1,400 Balance 1,400 April 14 1,400 2,800 April 28 April 30 Adj. April 30 Close 540 3,340 3,340 0 Date April 30 Adj. April 30 Close Insurance Expense Debit Credit 161 161 Balance 161 Date April 2 April 30 Close Rent Expense Debit Credit 2,500 2,500 Balance 2,500 0 0 Date Balance Office Supplies Expense Debit Credit 1,100 1,100 Balance 1,100 0 April 30 Adj. April 30 Close Date April 29 April 30 Close Repairs Expense Debit Credit 550 550 550 0 Telephone Expense Debit Credit Income Summary Debit Credit Date Balance Balance 1,200 1,200 Date April 30 Rev. April 30 13,850 April 30 April 30 Close 13,850 1,200 0 9,151 Exp. 4,699 April 30 4,699 0 Close Prepare a post-closing trial balance. Credit ADVENTURE TRAVEL Post-Closing Trial Balance April 30 Account Title Cash $ Accounts receivable Office supplies Prepaid insurance Computer equipment Accumulated depreciation - Computer equip. Salaries payable J. Nozomi, Capital Totals $ Debit 31,050 2,350 600 2,739 30,000 300 540 65,899 66,739 66,739 $