The following information applies to the questions displayed below.] On April 1, 2015, Jennifer Stafford created a new travel agency, See-It-Now Travel. The following transactions occurred during the company's first month April 1 Stafford invested $36,000 cash and computer equipment worth $30,000 in the company. 2 The company rented furnished office space by paying $1,900 cash for the first month's (Apri) rent. 3 The company purchased $1,800 of office supplies for cash 10 The company paid $2,900 cash for the premium on a 12-month insurance policy. Coverage begins on April 11 14 The company paid $1,400 cash for two weeks' salaries earned by employees 24 The company collected $8,500 cash on commissions from airlines on tickets obtained for customers 28 The company paid $1,400 cash for two weeks' salaries earned by employees 29 The company paid $500 cash for minor repairs to the company's computer. 30 The company paid $1,300 cash for this month's telephone bill 30 Stafford withdrew $2,200 cash from the company for personal use 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 301 J. Stafford, Capital 302 J. Stafford, Withdrawals 405 Commissions Earned 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 a. Two-thirds of one month's insurance coverage has expired b. At the end of the month, $400 of office supplies are still available c. This month's depreciation on the computer equipment is $500 d. Employees earned $430 of unpaid and unrecorded salaries as at month-end e. The company earned $1,800 of commissions that are not yet billed at month-end 6.1 Prepare journal entries to close the temporary accounts. (Omit the "$" sign in your response.) Date April 30 General Journal Debit Credit To close the revenue account (Click to select) (Click to select) To close the expense accounts (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) To close the Income Summary account (Click to select) (Click to select) To close the withdrawals account (Click to select) Click to select)