General Ledger accounts tot per e Codit Balance Date 105: Accounts receivable Debit Credit Balance Date...

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General Ledger accounts tot per e Codit Balance Date 105: Accounts receivable Debit Credit Balance Date 124 Office supplies Debit Credit Balance Date 125 Prepaid insurance Debit Credit Balance Date 167: Computer equipment Debit 168: Accumulated depreciation-Computer equipment Debit Credit Balance Credit Balance Date Date Date Date 318 Retained earnings Debit 30% Common stock Debit Credit Balance Credit Balance Date $19. Dividends Debit Credit Balance 403 Commissions revenue Debit 412. Depreciation expense-Computer equipment Credit Balance Date Debit Credit Balance 637: Insurance expense Credit Balance Date Debit Credit Balance 622: Salaries expense Debit Date Date Delat Credic Credd Didance 688 Telephone expens Credit Bilance Date Debit Credit Balance 14 Repairs expense Debit 301 Income summary Debit Credit Balance On April 1, Jiro Nozomi created a new travel agency. Adventure Travel. The following transactions occurred during the company's first month. April 2 Nozomi invested $30,000 cash and computer equipment worth $20,000 in the company in exchange for its common stock. April 3 The company rented furnished office space by paying $1,800 cash for the first month's (Apr11) rent. Apr11 4 The company purchased $1,000 of office supplies for cash. April 18 The company paid $2,400 cash for a 12-month insurance policy. Coverage begins on April 11. April 14 The company paid $1,600 cash for two weeks salaries earned by employees. Apr11 24 The company collected $8,000 cash for commissions revenue. April 28 The company paid $1,600 cash for two weeks' salaries earned by employees. April 29 The company paid $350 cash for minor repairs to computer equipment. April 30 The company paid $750 cash for this month's telephone bill. April 30 The company paid $1,500 cash in dividends. The company's chart of accounts follows. 101 Cash 106 Accounts Receivables 124 Office Supplies 128 Prepaid Insurance 167 Computer Equipment 168 Accumulated Depreciation-Computer Equipment 209 Salaries Payable 307 Common Stock 318 Retained Earnings 319 Dividends Use the following information to prepare adjusting entries: a. Prepaid insurance of $133 expired this month 403 Commissions Revenue 612 Depreciation Expense-Computer Equipment 622 Salar les Expense 637 Insurance Expense 640 Rent Expense 650 Office Supplies Expense 684 Repairs Expense 688 Telephone. Expense 901 Income Summary b. At the end of the month, $600 of office supplies are still available. c. This month's depreciation on computer equipment is $500, d. Employees earned $420 of unpaid and unrecorded salaries as of month-end e. The company earned $1.750 of commissions revenue that is not yet recorded at month-end. Required: 1. & 2. Prepare journal entries to record the transactions for Apm and post them to ledger accounts In Requirement 6B GL tab The company records prepaid and unearned items in balance sheet accounts 3. Using account balances from Requirement 65 GL tab, prepare an unadjusted trial balance as of April 30 4. Journalize the adjusting entites for the month, and then post to the ledger on Requirement 6B GL tab, using April 30 Adjusted as the General Ledger accounts tot per e Codit Balance Date 105: Accounts receivable Debit Credit Balance Date 124 Office supplies Debit Credit Balance Date 125 Prepaid insurance Debit Credit Balance Date 167: Computer equipment Debit 168: Accumulated depreciation-Computer equipment Debit Credit Balance Credit Balance Date Date Date Date 318 Retained earnings Debit 30% Common stock Debit Credit Balance Credit Balance Date $19. Dividends Debit Credit Balance 403 Commissions revenue Debit 412. Depreciation expense-Computer equipment Credit Balance Date Debit Credit Balance 637: Insurance expense Credit Balance Date Debit Credit Balance 622: Salaries expense Debit Date Date Delat Credic Credd Didance 688 Telephone expens Credit Bilance Date Debit Credit Balance 14 Repairs expense Debit 301 Income summary Debit Credit Balance On April 1, Jiro Nozomi created a new travel agency. Adventure Travel. The following transactions occurred during the company's first month. April 2 Nozomi invested $30,000 cash and computer equipment worth $20,000 in the company in exchange for its common stock. April 3 The company rented furnished office space by paying $1,800 cash for the first month's (Apr11) rent. Apr11 4 The company purchased $1,000 of office supplies for cash. April 18 The company paid $2,400 cash for a 12-month insurance policy. Coverage begins on April 11. April 14 The company paid $1,600 cash for two weeks salaries earned by employees. Apr11 24 The company collected $8,000 cash for commissions revenue. April 28 The company paid $1,600 cash for two weeks' salaries earned by employees. April 29 The company paid $350 cash for minor repairs to computer equipment. April 30 The company paid $750 cash for this month's telephone bill. April 30 The company paid $1,500 cash in dividends. The company's chart of accounts follows. 101 Cash 106 Accounts Receivables 124 Office Supplies 128 Prepaid Insurance 167 Computer Equipment 168 Accumulated Depreciation-Computer Equipment 209 Salaries Payable 307 Common Stock 318 Retained Earnings 319 Dividends Use the following information to prepare adjusting entries: a. Prepaid insurance of $133 expired this month 403 Commissions Revenue 612 Depreciation Expense-Computer Equipment 622 Salar les Expense 637 Insurance Expense 640 Rent Expense 650 Office Supplies Expense 684 Repairs Expense 688 Telephone. Expense 901 Income Summary b. At the end of the month, $600 of office supplies are still available. c. This month's depreciation on computer equipment is $500, d. Employees earned $420 of unpaid and unrecorded salaries as of month-end e. The company earned $1.750 of commissions revenue that is not yet recorded at month-end. Required: 1. & 2. Prepare journal entries to record the transactions for Apm and post them to ledger accounts In Requirement 6B GL tab The company records prepaid and unearned items in balance sheet accounts 3. Using account balances from Requirement 65 GL tab, prepare an unadjusted trial balance as of April 30 4. Journalize the adjusting entites for the month, and then post to the ledger on Requirement 6B GL tab, using April 30 Adjusted as the