Prepare an unadjusted trial balance as of April 30 for Jiro Nozomi new travel agency using the following information to journalize and post for the month (a) two-thirds (or $133) of one month's insurance coverage has expired. (b) At the end of the month, $600 of office supplies are still available (c) This month's depreciation on the computer equipment is $500. (d) Employees earned $420 of unpaid and unrecored salaries as of mon-end. (e) the company earned $1,750 of commissions that are not yet billed at month-end