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On April 1. Than Nguyen created a new travel agency, Nguyen Travel. The following transactions occurred during the company's first month. April 2 Nguyen inveated $47,000 cash and computer equiptrent worth $24,000 in the conpany. April 3 The company rented furniahed office mpace by paying $2,300 cash for the first month's (April) rent. Apri1 4 The company purchased $1,200 of office aupplies for cash. April 10 The company paid $2,880 cosh for a 12 -month Ineurance policy. Coverage begins on Apri1 11. Aprit 14 The company paid $1,960 cash for two weeke' Balaries earned by employees. April 24 The company collected $18,000 cash for commissions revenue. April 28 The company paid $1,960 caeh for two weekt alariee earned by employees. april 29 The company paid $650 cabh for minor repaira to computer equipment. April 30 The company paid $400 cash for thin month' telephone bil1. April 30 Nguyen withdrew $2,000 cash from the coapany for personal use. Information for month-end adjustments follows: a. Prepaid insurance of $160 expired this month. b. At the end of the month, $1,100 of office supplies are still available. c. This month's depreciation on computer equipment is $400. d. Employees earned $784 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,840 of commissions revenue that is not yet recorded at month-end. Journal entry workchaot Journal entry worksheet Record the entry to close the expense account(s). Note: Enter debits before credits. Note: Enter debits before credits. Journal entry worksheet Record the entry to close the owner's withdrawals account. Note: Enter debits before credits