This is the problem i have and this is my work but it still tells me my work is incomplete. What am I missing?!?!?

On April 1, 2017, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. April 1 Nozomi invested $41,000 cash and computer equipment worth $40,000 in the company in exchange for common stock. 2 The company rented furnished office space by paying $2,000 cash for the first month's (April) rent 3 The company purchased $1,100 of office supplies for cash. 10 The company paid $2,600 cash for the premium on a 12-month insurance policy. Coverage begins on April 11. 14 The company paid $1,500 cash for two weeks' salaries earned by employees. 24 The company collected $21,500 cash on commissions from airlines on tickets obtained for customers. 28 The company paid $1,500 cash for two weeks salaries earned by employees. 29 The company paid $450 cash for minor repairs to the company's computer 30 The company paid $1,550 cash for this month's telephone bil1 30 The company paid $2,400 cash in dividends. The company's chart of accounts follows 101 Cash 405 Commissions Earned 106 Accounts Receivable 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 124 Office Supplies 128 Prepaid Insurance 167 Computer Equipment 168 Accumulated Depreciation-Computer Equip 209 Salaries Payable 307 Common Stock 318 Retained Earnings 319 Dividends Use the following information a. Two-thirds (or $144) 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 $520 of unpaid and unrecorded salaries as of month-end e. The company earned $2,500 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 unearned 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 5a. 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 6a. 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 Prev 1 of 1 Next Date General Journal Debit Credit 0 April 01 Computer equipment 40,000 41,000 Cash Common stock 81,000 April 02 Rent expense 2,000 Cash 2,000 April 03 Office supplies 1,100 Cash 1,100 4 April 10 Prepaid insurance 2,600 Cash 2,600 1,500 April 14 Salaries expense Cash 1,500 21,500 April 24 Cash 21,500 Commissions earned 1,500 April 28 Salaries expense 1,500 Cash 450 April 29 Repairs expense Cash 450 April 30 Telephone expense 1,550 Cash 1,550 10 April 30 Dividends 2,400 Cash 2,400 Req 1 and 2 Req 3 using accohtpalanes.Trom Reaulrement OP.Prepare an.unaiusted tral Dalence as.OI.AP ADVENTURE TRAVEL Unadjusted Trial Balance April 30, 2017 Account Title Debit Credit 101: Cash 49,400 106: Accounts receivable 124: Office supplies 1,100 128: Prepaid insurance 2,600 167: Computer equipment 40,000 168: Accumulated depreciation-Computer equipment 209: Salaries payable 81,000 307: Common stock 318: Retained earnings 319: Dividends 2,400 405: Commissions earned 21,500 612: Depreciation expense-Computer equipment 622: Salaries expense 3,000 b37Insurance expense 640: Rent expense 2,000 650: Office supplies expense 684: Repairs expense 450 1,550 688: Telephone expense Total 102,500$102,500 K Req 1 and 2 Req 4 Adj Entries> View transaction listView journal entry worksheet No Transaction General Journal Debit Credit 144 nsurance expense 144 Prepaid insurance Office supplies expense 600 600 Office supplies Depreciation expense-Computer equip 500 Accumulated depreciation-Computer equip 500 520 4 Salaries expense 520 Salaries payable Accounts receivable 2,500 Commissions earned 2,500 Req 3 Req 4 Adj Trial Bal intermediate calculations. ADVENTURE TRAVEL Adjusted Trial Balance April 30, 2017 Debit Account Title Credit 101: Cash 49,400 106: Accounts receivable 2,500 500 124: Office supplies 128: Prepaid insurance 2,456 40,000 167: Computer equipment 168: Accumulated depreciation-Computer equipment 500 520 209: Salaries payable 81,000 307: Common stock 318: Retained earnings 319: Dividends 2,400 24,000 405: Commissions earned 612: Depreciation expense-Computer equipment 500 622: Salaries expense 3,520 144 b37Insurance expense 640: Rent expense 2,000 650: Office supplies expense 600 450 684: Repairs expense 1,550 688: Telephone expense Total 106,020 $106,020 Req 4 Adi Entries Req 5A> ADVENTURE TRAVEL Income Statement For Month Ended April 30, 2017 Revenues 24,000 Commissions earned Expenses 500 Depreciation expense-Computer equip 3,520 Salaries expense 144 nsurance expense Rent expense 2,000 Office supplies expense 600 450 Repairs expense Telephone expense 1,550 8,764 Total expenses 15,236 et income ADVENTURE TRAVEL Statement of Retained Earnings For Month Ended April 30, 2017 Retained earnings, April 1, 2017 Add: Net income 15,236 15,236 Less: Dividends 2,400 Retained earnings, April 30, 2017 12,836 Req 5A Req 4 Adj Entries Req 4 Adj Trial Bal Req 1 and 2 Req3 Req 5A Req 5B Req 5C Prepare the balance sheet at April 30, 2017 ADVENTURE TRAVEL Balance Sheet April 30, 2017 Assets 49,400 Cash Acco 2,500 unts receivable 500 Office supplies 2,456 repaid insurance 40,000 Computer equipment Accumulated depreciation-Computer equip 500 39,500 94,356 Total assets Liabilities alaries payable 520 Equity 81,000 Common stock etained earnings 12,836 93,836 Total equity 94,356 Total liabilities and equity View transaction listView journal entry worksheet Date General Journal Debit Credit 0 April 30 Commissions earned 24,000 24,000 ncome summarv 8,764 ncome summarv 500 Depreciation expense-Computer equip 3,520 Salaries expense 144 nsurance expense Rent expense 2,000 600 Office supplies expense 450 Repairs expense 1,550 Telephone expense 15,236 ncome summarv Retained earnings 15,236 April 30 Retained earnings 4 2,400 Dividends 2,400 Req5C Req 6B GL General Ledger accounts Cash Accounts Receivable Date Debit Credit Balance Date Debit Credit Balance 41,000 April 30 Adj 41,000 April 1 2,500 2,500 39,000 2,000 April 2 1,100 April 3 37,900 April 10 2,600 35,300 1,500 33,800 April 14 21,500 55,300 April 24 450 April 29 54,850 1,550 April 30 Tel 53,300 2,400 50,900 April 30 Div Office Supplies Prepaid Insurance Date Debit Credit Balance Date Debit Credit Balance ,100 April 10 1,100 April 3 2,600 2,600 500April 30 Adj 144 April 30 Adj 600 2,456 Computer Equipment Accumulated Depreciation-Computer equipment Date Debit Credit Balance Date Debit Credit Balance 40,000 April 30 Adj 40,000 April 1 500 500 Salaries Payable Common Stock Debit Debit Date Credit Balance Date Credit Balance 520 April 1 81,000 81,000 April 30 Adj 520 etained Earnings Dividends Prey1 of 1!! Retained Earnings Dividends Debit Debit Credit Balance Credit Balance 15,236 April 30 April 30 Close 15,236 2,400 2,400 April 30 Close April 30 Close 2,400 12,836 2,400 oints Depreciation Expense-Computer Equipment Commissions earned eBook Debit Debit Date Credit Balance Date Credit Balance 21,500 April 30 Adj 24,000 April 30 Close 21,500 500 500 April 24 April 30 Adj 500 2,500 Print April 30 Close 24,000 References Salaries Expense Insurance Expense Debit Date Credit Balance Date Credit Balance 1,500 April 30 Adj 3,000 April 30 Close 1,500 144 144 April 28 April 30 Adj 144 1,500 520 3,520 April 30 Close 3,520 Rent Expense Office Supplies Expense Date Credit Balance Date Credit Balance 2,000 April 30 Adj 0 April 30 Close il 2 2,000 600 600 April 30 Close 600 2,000 Repairs Expense Telephone Expense Debit Debit Credit Balance Credit Balance 450 1,550 450 April 30 0 April 30 Close 1,550 April 29 April 30 Close 450 1,550 Mc Prey1 of 1 Office Supplies Expense Rent Expense Balance Credit Debit Date Balance Credit Debit Date 600 600 2,000 April 30 Adj 0 April 30 Close 2,000 April 2 600 2,000 April 30 Close 100 polnts Telephone Expense Repairs Expense Balance Credit Debit Date Balance eBook Credit Debit Date 1,550 1,550 450 April 30 0 April 30 Close 450 April 29 1,550 450 April 30 Close Print References Income Summary Balance Credit Debit Date 24,000 24,000 April 30 Rev 15,236 8,764 April 30 Exp 15,236 April 30 Close Req 7 K Req 6A Req 4 Adj Entries Req 4 Adj Trial Bal Req 1 and 2 Req 3 Req 5A Req 5B Req 5C Req 6A Req 6B GL Req 7 Prepare a post-closing trial balance ADVENTURE TRAVEL Post-Closing Trial Balance April 30, 2017 Account Title Debit Credit 49,400 ash Accounts receivable 2,500 500 Office supplies 2,456 repaid insurance 40,000 omputer equipment Accumulated depreciation- Computer equipment 500 520 alaries payable 81,000 ommon stock 12,836 etained earnings 94,856 $ 94,856 Totals Req 6B GL Req 7 On April 1, 2017, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month. April 1 Nozomi invested $41,000 cash and computer equipment worth $40,000 in the company in exchange for common stock. 2 The company rented furnished office space by paying $2,000 cash for the first month's (April) rent 3 The company purchased $1,100 of office supplies for cash. 10 The company paid $2,600 cash for the premium on a 12-month insurance policy. Coverage begins on April 11. 14 The company paid $1,500 cash for two weeks' salaries earned by employees. 24 The company collected $21,500 cash on commissions from airlines on tickets obtained for customers. 28 The company paid $1,500 cash for two weeks salaries earned by employees. 29 The company paid $450 cash for minor repairs to the company's computer 30 The company paid $1,550 cash for this month's telephone bil1 30 The company paid $2,400 cash in dividends. The company's chart of accounts follows 101 Cash 405 Commissions Earned 106 Accounts Receivable 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 124 Office Supplies 128 Prepaid Insurance 167 Computer Equipment 168 Accumulated Depreciation-Computer Equip 209 Salaries Payable 307 Common Stock 318 Retained Earnings 319 Dividends Use the following information a. Two-thirds (or $144) 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 $520 of unpaid and unrecorded salaries as of month-end e. The company earned $2,500 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 unearned 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 5a. 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 6a. 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 Prev 1 of 1 Next Date General Journal Debit Credit 0 April 01 Computer equipment 40,000 41,000 Cash Common stock 81,000 April 02 Rent expense 2,000 Cash 2,000 April 03 Office supplies 1,100 Cash 1,100 4 April 10 Prepaid insurance 2,600 Cash 2,600 1,500 April 14 Salaries expense Cash 1,500 21,500 April 24 Cash 21,500 Commissions earned 1,500 April 28 Salaries expense 1,500 Cash 450 April 29 Repairs expense Cash 450 April 30 Telephone expense 1,550 Cash 1,550 10 April 30 Dividends 2,400 Cash 2,400 Req 1 and 2 Req 3 using accohtpalanes.Trom Reaulrement OP.Prepare an.unaiusted tral Dalence as.OI.AP ADVENTURE TRAVEL Unadjusted Trial Balance April 30, 2017 Account Title Debit Credit 101: Cash 49,400 106: Accounts receivable 124: Office supplies 1,100 128: Prepaid insurance 2,600 167: Computer equipment 40,000 168: Accumulated depreciation-Computer equipment 209: Salaries payable 81,000 307: Common stock 318: Retained earnings 319: Dividends 2,400 405: Commissions earned 21,500 612: Depreciation expense-Computer equipment 622: Salaries expense 3,000 b37Insurance expense 640: Rent expense 2,000 650: Office supplies expense 684: Repairs expense 450 1,550 688: Telephone expense Total 102,500$102,500 K Req 1 and 2 Req 4 Adj Entries> View transaction listView journal entry worksheet No Transaction General Journal Debit Credit 144 nsurance expense 144 Prepaid insurance Office supplies expense 600 600 Office supplies Depreciation expense-Computer equip 500 Accumulated depreciation-Computer equip 500 520 4 Salaries expense 520 Salaries payable Accounts receivable 2,500 Commissions earned 2,500 Req 3 Req 4 Adj Trial Bal intermediate calculations. ADVENTURE TRAVEL Adjusted Trial Balance April 30, 2017 Debit Account Title Credit 101: Cash 49,400 106: Accounts receivable 2,500 500 124: Office supplies 128: Prepaid insurance 2,456 40,000 167: Computer equipment 168: Accumulated depreciation-Computer equipment 500 520 209: Salaries payable 81,000 307: Common stock 318: Retained earnings 319: Dividends 2,400 24,000 405: Commissions earned 612: Depreciation expense-Computer equipment 500 622: Salaries expense 3,520 144 b37Insurance expense 640: Rent expense 2,000 650: Office supplies expense 600 450 684: Repairs expense 1,550 688: Telephone expense Total 106,020 $106,020 Req 4 Adi Entries Req 5A> ADVENTURE TRAVEL Income Statement For Month Ended April 30, 2017 Revenues 24,000 Commissions earned Expenses 500 Depreciation expense-Computer equip 3,520 Salaries expense 144 nsurance expense Rent expense 2,000 Office supplies expense 600 450 Repairs expense Telephone expense 1,550 8,764 Total expenses 15,236 et income ADVENTURE TRAVEL Statement of Retained Earnings For Month Ended April 30, 2017 Retained earnings, April 1, 2017 Add: Net income 15,236 15,236 Less: Dividends 2,400 Retained earnings, April 30, 2017 12,836 Req 5A Req 4 Adj Entries Req 4 Adj Trial Bal Req 1 and 2 Req3 Req 5A Req 5B Req 5C Prepare the balance sheet at April 30, 2017 ADVENTURE TRAVEL Balance Sheet April 30, 2017 Assets 49,400 Cash Acco 2,500 unts receivable 500 Office supplies 2,456 repaid insurance 40,000 Computer equipment Accumulated depreciation-Computer equip 500 39,500 94,356 Total assets Liabilities alaries payable 520 Equity 81,000 Common stock etained earnings 12,836 93,836 Total equity 94,356 Total liabilities and equity View transaction listView journal entry worksheet Date General Journal Debit Credit 0 April 30 Commissions earned 24,000 24,000 ncome summarv 8,764 ncome summarv 500 Depreciation expense-Computer equip 3,520 Salaries expense 144 nsurance expense Rent expense 2,000 600 Office supplies expense 450 Repairs expense 1,550 Telephone expense 15,236 ncome summarv Retained earnings 15,236 April 30 Retained earnings 4 2,400 Dividends 2,400 Req5C Req 6B GL General Ledger accounts Cash Accounts Receivable Date Debit Credit Balance Date Debit Credit Balance 41,000 April 30 Adj 41,000 April 1 2,500 2,500 39,000 2,000 April 2 1,100 April 3 37,900 April 10 2,600 35,300 1,500 33,800 April 14 21,500 55,300 April 24 450 April 29 54,850 1,550 April 30 Tel 53,300 2,400 50,900 April 30 Div Office Supplies Prepaid Insurance Date Debit Credit Balance Date Debit Credit Balance ,100 April 10 1,100 April 3 2,600 2,600 500April 30 Adj 144 April 30 Adj 600 2,456 Computer Equipment Accumulated Depreciation-Computer equipment Date Debit Credit Balance Date Debit Credit Balance 40,000 April 30 Adj 40,000 April 1 500 500 Salaries Payable Common Stock Debit Debit Date Credit Balance Date Credit Balance 520 April 1 81,000 81,000 April 30 Adj 520 etained Earnings Dividends Prey1 of 1!! Retained Earnings Dividends Debit Debit Credit Balance Credit Balance 15,236 April 30 April 30 Close 15,236 2,400 2,400 April 30 Close April 30 Close 2,400 12,836 2,400 oints Depreciation Expense-Computer Equipment Commissions earned eBook Debit Debit Date Credit Balance Date Credit Balance 21,500 April 30 Adj 24,000 April 30 Close 21,500 500 500 April 24 April 30 Adj 500 2,500 Print April 30 Close 24,000 References Salaries Expense Insurance Expense Debit Date Credit Balance Date Credit Balance 1,500 April 30 Adj 3,000 April 30 Close 1,500 144 144 April 28 April 30 Adj 144 1,500 520 3,520 April 30 Close 3,520 Rent Expense Office Supplies Expense Date Credit Balance Date Credit Balance 2,000 April 30 Adj 0 April 30 Close il 2 2,000 600 600 April 30 Close 600 2,000 Repairs Expense Telephone Expense Debit Debit Credit Balance Credit Balance 450 1,550 450 April 30 0 April 30 Close 1,550 April 29 April 30 Close 450 1,550 Mc Prey1 of 1 Office Supplies Expense Rent Expense Balance Credit Debit Date Balance Credit Debit Date 600 600 2,000 April 30 Adj 0 April 30 Close 2,000 April 2 600 2,000 April 30 Close 100 polnts Telephone Expense Repairs Expense Balance Credit Debit Date Balance eBook Credit Debit Date 1,550 1,550 450 April 30 0 April 30 Close 450 April 29 1,550 450 April 30 Close Print References Income Summary Balance Credit Debit Date 24,000 24,000 April 30 Rev 15,236 8,764 April 30 Exp 15,236 April 30 Close Req 7 K Req 6A Req 4 Adj Entries Req 4 Adj Trial Bal Req 1 and 2 Req 3 Req 5A Req 5B Req 5C Req 6A Req 6B GL Req 7 Prepare a post-closing trial balance ADVENTURE TRAVEL Post-Closing Trial Balance April 30, 2017 Account Title Debit Credit 49,400 ash Accounts receivable 2,500 500 Office supplies 2,456 repaid insurance 40,000 omputer equipment Accumulated depreciation- Computer equipment 500 520 alaries payable 81,000 ommon stock 12,836 etained earnings 94,856 $ 94,856 Totals Req 6B GL Req 7