Record the entry to close Income summary. Note: Enter debits before credits. Record the entry to close the revenue account(s). Note: Enter debits before credits. April 1, Rick Mitchell created a new travel agency. Mitchell Travel. The following transactions occurred during the mpany's first month. Iril 2 Mitchell invested $38,000 cash and computer equipment worth $18,600 in the company in exchange for its common stock. oril 3 The company rented furnished office space by paying $2,200 cash for the first month's (Aprit) rent. oril 4 The company purchased $2,200 of office supplies for cash. ril 10 The company paid $1,800 cash for a 12-month insurance policy. Coverage begins on April 11. Pil 14 The company paid $1,540 cash for two weeks' sataries earned by employees. il 24 The company collected $16,000 cash for commissions revenue. il 28 The company paid $1,540 cash for two weeks' salaries earned by employees. iil 29 The company paid $650 cash for minor repairs to computer equipment. il 30 The company paid 5650 cash for this month's telephone biti. ril 30 The cospany paid $1,700 cash in dividends. ormation for month-end adjustments follows: a. Prepaid insurance of $100 expired this month. b. At the end of the month, $650 of office supplies are still available, c. This month's depreciation on computer equipment is $310. d. Employees earned $616 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,850 of commissions revenue that is not yet recorded at month-end. Record the entry to close the dividends account. Note: Enter debits before credits. Record the entry to close the expense account(s). Note: Enter debits before credits. Trial Balance April 01, 2023