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 salarios Payable 307. Common Stock 318 Retained Earnings 319 Dividends 405 Comissions Earned 612 Depreciation Expense-Computer Equip. 622 salaries Expanso 637 Insurance Expense 640 Rent Expense 650 Office Supplies Expenso 684 Repairs Expono 688 Telephone Expenso 901 Income Summary Use the following information: 2. Two-thirds (or $150) 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 $600. d. Employees earned $530 of unpaid and unrecorded salaries as of month-end, e. The company earned $1.750 of commissions that are not yet billed at month-end. Required: 1. & 2. Prepare journal entries to record the transactions for April and post them to the ledger accounts in Requirement 6b. The company records prepaid and uneared items in balance sheet accounts. 3. Using account balances from Requirement 6b, prepare an unadjusted trial balance as of April 30. 4. Journalize and post the adjusting entries for the month and prepare the adjusted trial balance. 50. Prepare the income statement for the month of April 30, 2017 5b. Prepare the statement of retained earnings for the month of April 30, 2017 5c. Prepare the balance sheet at April 30, 2017 6o. Prepare journal entries to close the temporary accounts and then post to Requirement 6b. 6b. Post the Journal entries to the ledger. 5c. Prepare the balance sheet at April 30, 2017 60. Prepare journal entries to close the temporary accounts and then post to Requirement 6b. 6b. 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. Req 4 Adj Entries Req 4 Adi Trial Bal Reg 1 and 2 Reg 3 Reg SA Reg SB Req 5C Reg 6A Reg 6B GL Reg Prepare foumal entries to record the transactions for April and post them to the ledger accounts in Requirement 6b. The company records prepaid and uneared items in balance sheet accounts. View transaction list View journal entry worksheet Credit General Journal Date No 1 April 01 Cash Computer equipment Common stock Debit 43,000 25,000 68,000 2.400 2 April 02 Rent expense Cash 2.400 1 000 3 April 03 Office supplies Cash 1,600 Journal entry worksheet Nozomi invested $43,000 cash and computer equipment worth $25,000 in the company in exchange for common stock. Note: Enter debits before credits. Debit Credit Date April 01 General Journal Cash Computer equipment Common stock 43,000 25,000 68,000 Record entry Clear entry View general journal The company rented furnished office space by paying $2,400 cash for the first month's (April) rent. Note: Enter debits before credits. General Journal Debit Credit Date April 02 2,400 Rent expense Cash 2,400 Record entry Clear entry View general journal The company purchased $1,600 of office supplies for cash. Note: Enter debits before credits. Debit Credit Date General Journal 1,600 April 03 Office supplies 1,600 Cash Record entry Clear entry View general journal The company paid $2,700 cash for the premium on a 12-month insurance policy. Coverage begins on April 11. Note: Enter debits before credits. Date Debit Credit April 10 General Journal Prepaid insurance Cash 2,700 2,700 Journal entry worksheet > At the end of the month, $600 of office supplies are still available. Note: Enter debits before credits. Debit Credit Transaction b General Journal Office supplies expense Office supplies 600 1,600 Record entry Clear entry View general journal Journal entry worksheet 1 2 3 4 Record the entry to close revenue account(s). Note: Enter debits before credits. Debit Credit General Journal Date Apnl 30 and 2 Req 3 Req 4 Adj Entries Req 4 Ad) Trial Bal Req 5A Req 58 Req 5C Req 6A Req 6B GL re journal entries to close the temporary accounts and then post to Req 6B General Ledger, using April 30 C transaction list Jurnal entry worksheet 1 > 3 4 Record the entry to close expense account(s). ote: Enter debits before credits General Journal Debit Credit Date April 30 Req 6A Req 1 and 2 Reg 3 Req 4 Ad) Req 4 Ady Entries Req 5A Trial Bal R Req 5B Req 5C Prepare journal entries to close the temporary accounts and then post to Req 6B General Ledger, usin View transaction list Journal entry worksheet N 4 Record the entry to close income summary. Note: Enter debits before credits. General Journal Debit Credit Date April 30 Record entry Clear entry View general journal Req 1 and 2 Req 3 Req 4 Ad) Entries Keq 4 Ad) Trial Bal Req 5A Reg 5B Req 5C Req 6A Rea Prepare journal entries to close the temporary accounts and then post to Req 6B General Ledger, using A View transaction list Journal entry worksheet Record the entry to close the withdrawals account. Note: Enter debits before credits Date General Journal Debit Credit April 30 Record entry Clear entry View general journal Keq 4 Adi Entries Reg 1 and 2 Keq 4 Adj Trial Bal Reg 3 Reg SA Reg 5B Reg 5C ReqIB GL Req 6A Reg 7 Post the journal entries to the ledger. If there is more than one transaction on a specific date, make sure to select the specific (a that transaction in the date field. General Ledger accounts Cash Accounts Receivable Debit Credit Balance Date Debit Credit Balance Date Office Supplies Debit Credit Prepaid Insurance Debit Credit Balance Date Date Balance Computer Equipment Debit Credit Accumulated Depreciation-Computer equipment Debit Credit Balance Date Balance Date Salaries Payable Debit Credit Common Stock Debit Credit Balance Date Date Balance Retained Earnings Debit Credit Dividends Debit Credit Balance Date Date Balance Commissions earned Debit Credit Depreciation Expense-Computer Equipment Date Debit Credit Balance Balance Date Insurance Expense Debit Credit Salaries Expense Debit Credit Balance Balance Date Date Office Supplies Expense Debit Credit Rent Expense Debit Credit Balance Balance Date Date Telephone Expense Debit Credit Repairs Expense Debit Credit Balance Balance Date Date Income Summary Debit Credit Balance Date Reg Reg 6A Reg 6B GL Req 5C Req 5B Req 4 Adi Entries Req 4 Ad) Trial Bal Reg 5A Reg 1 and 2 Reg 3 Prepare a post-closing trial balance. ADVENTURE TRAVEL Post-Closing Trial Balance April 30, 2017 Account Title Debit Credit $ 0 $ Totals