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On April1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. Apr11 2 Nozoni invested $30,000 cash and conputer equipnent worth $20,000 in the conpany in exchange for its eoanoa stock. Apri1 3 The company rested furnished office space by paying 51,800 cash for the firat nonth's (April) rent. Apri1 4 The eompany purchased $1,000 of office eupplien for cash. Mpri1 10 The company paid $2,400 cash for a 12 -nonth insurance policy. Coverage begine on Apri1 11 . Apri1. 14. The company paid $1,500 cash for two veeka" Falaries earned by enployees. April 24 The cerpany collected 58,000 cash for cocalssions revenue. April 28 The corpany paid $1,600 cash for two veeks aalaries earned by enployees. Apri1 29 The coapany paid $350 eash for minor repairn to coaputer equipment. Aprt1 30 The company paid $750 eanh for this month's telephone bill. April 30 The company paid $1,500 cash in dividends. The company's chart of accounts follows. Use the following information to prepare odjusting entries: a. Prepaid insurance of $133 expired this month: b. At the end of the month, $500 of office supplies are still avallable. c. This month's depreciation on computer equipment is $500. d. Employees earned $420 of unpaid and unrecorded salaries as of month-end. e. The company eamed $1,750 of commissions revenue that is not yet recorded at month-end. Required: 1. \& 2. Prepare journal entries to record the transactions for April and post them to ledger accounts in Requirement 68GL tab. The company records prepaid and unearned items in balance sheet accounts. 3. Using account balances from Requitement 6BGL tab, prepare an unadjusted trial balance as of April 30. 4. Journalize the adjusting entries for the month, and then post to the ledger on Requirement 6BGL tab, using April 30 Adjusted as the date. 5a. Using adjusted account balances from Requirement 6B GL tab, prepare an adjusted trial balance as of April 30 . 5b. Prepare the income statement for the month of April 30. 5c. Prepare the statement of retained earnings for the month of April 30 . 5d. Prepare the balance sheet at April 30 . 6a. Prepare journal entries to close the temporary accounts and then post to Requirement 68GL tab, using April 30 Close as the date. 5b. Post the journal entries to the ledger. 7. Prepare a post-closing trial balance. Complete this question by entering your answers in the tabs below. Prepare journal entries to record the transactions for April and post them to ledger accounts in Req 6BGL tab. The company records prepaid and unearned items in balance sheet accounts. Using account balances from Requirement 6BGL tab, prepare an unadiusted trial balance as of April 30. Journal entry worksheet 5 Record the required adjusting entry, if any. Prepaid insurance of $133 expired this month. Note: Enter debits before credits. \begin{tabular}{|l|l|l|} \hline \multicolumn{1}{|c|}{ ADVENTURE TRAVEL } \\ \hline \multicolumn{1}{|c|}{ Adjusted Trial Balance } \\ \hline \multicolumn{1}{|c|}{ Account Title } & April 30 & \\ \hline 101: Cash & & \\ \hline 106: Accounts recelvable & & \\ \hline 124; Office supplies & & \\ \hline 128: Prepaid insurance & & \\ \hline 167: Computer equipment & & \\ \hline 168: Accumulated depreciation-Computer equipment & & \\ \hline 209: Salaries payable & & \\ \hline 307: Common stock & & \\ \hline 318: Retained earnings & & \\ \hline 319: Dividends & & \\ \hline 403: Commissions revenue & & \\ \hline 612: Depreciation expense- Computer equipment & \\ \hline 622: Salaries expense & & \\ \hline 637: Insurance expense & & \\ \hline 640: Rent expense & & \\ \hline 650: Office supplies expense & & \\ \hline 684: Repairs expense & & \\ \hline 688: Telephone expense & & \\ \hline \multicolumn{1}{|l|}{ Totals } & \\ \hline \end{tabular} Prepare the income statement for the month of April 30. Prepare the statement of retained earnings for the month of April 30 . Prepare the balance sheet at April 30. Journal entry worksheet Record the entry to close the revenue account(s). Note: Enter debits before credits. Post the journal entries to the ledger. (Select April 30 Adjusted as date for all adjusting entries, and April 50 close as date for all closing entries.) Drwnarn to enet elanilas