Required information [The following information applies to the questions displayed below.] On April 1, 2016, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month April 1 Nozomi invested $36,000 cash and computer equipment worth $25,000 in the company in exchange for common stock. 2 The company rented furnished office space by paying $2,400 cash for the first month's (April) rent. 3 The company purchased $1,900 of office supplies for cash 10 The company paid $2,300 cash for the premium on a 12-month insurance policy. Coverage begins on April 11 14 The company paid $1,600 cash for two weeks salaries earned by employees. 24 The company collected $9,000 cash on commissions from airlines on tickets obtained for customers. 28 The company paid $1,600 cash for two weeks' salaries earned by employees. 29 The company paid $400 cash for minor repairs to the company's computer. 30 The company paid $1,400 cash for this month's telephone bill 30 The company paid $2,400 cash in dividends. 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 405 Commissions Earned 612 Depreciation Expense-Computer Equip. 622 Salaries Expense 637 Insurance Expense 640 Rent Expense 650 Office Supplies Expense 684 Repairs Expense 106 Accounts Receivable 124 Office Supplies 128 Prepaid Insurance 167 Computer Equipment 168 Accumulated Depreciation-Computer Equip. 209 Salaries Payvable 307 Common Stock 318 Retained Earnings 319 Dividends 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 in Part 4 a. Two-thirds (or $128) of one month's insurance coverage has expired b. At the end of the month, $500 of office supplies are still available c. This month's depreciation on the computer equipment is $500 d. Employees earned $510 of unpaid and unrecorded salaries as of month-end e. The company earned $1,650 of commissions that are not yet billed at month-end 6.1 Prepare journal entries to close the temporary accounts and then post to section 6.2 Answer is not complete Debit Credit Date General Journal April 30 Cash