\begin{tabular}{|l||l||c||c||c||l|} Req 1 and 2 & Req 3 & Req 4 & Req 5A & Req 5B & Req 5C 5D \\ \hline \end{tabular} Using account balances from Requirement 6B, prepare an unadjusted trial balance as 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 $49,000 cash and computer equipment worth $25,000 in the company in exchange for its common stock. April 3 The company rented furnished office space by paying $1,700 cash for the first month's (April) rent. April 4 The company purchased $2,000 of office supplies for cash. April 10 The company paid $2,700 cash for a 12-month insurance policy. Coverage begins on April 11. April 14 The company paid $1,500 cash for two weeks' salaries earned by employees. April 24 The company collected $12,500 cash for commissions revenue. April 28 The company paid $1,500 cash for two weeks' salaries earned by employees. April 29 The company paid $300 cash for minor repairs to computer equipment. April 30 The company paid $900 cash for this month's telephone bill. April 30 The company paid $1,500 cash in dividends. The company's chart of accounts follows: Use the following information to prepare adjusting entries: a. Prepaid insurance of $150 expired this month. 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 $520 of unpaid and unrecorded salaries as of month-end. e. The company earned $2,350 of commissions revenue that is not yet recorded at month-end