I NEED HELP WITH GENERAL LEDGER

On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the companys first month.

April 2	Nozomi invested $32,000 cash and computer equipment worth $35,000 in the company in exchange for its common stock.
April 3	The company rented furnished office space by paying $1,600 cash for the first months (April) rent.
April 4	The company purchased $1,100 of office supplies for cash.
April 10	The company paid $2,880 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.
April 24	The company collected $13,000 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 $1,350 cash for this month's telephone bill.
April 30	The company paid $1,540 cash in dividends.

The company's chart of accounts follows:

101	Cash	403	Commissions Revenue
106	Accounts Receivable	612	Depreciation ExpenseComputer Equipment
124	Office Supplies	622	Salaries Expense
128	Prepaid Insurance	637	Insurance Expense
167	Computer Equipment	640	Rent Expense
168	Accumulated DepreciationComputer Equipment	650	Office Supplies Expense
209	Salaries Payable	684	Repairs Expense
307	Common Stock	688	Telephone Expense
318	Retained Earnings	901	Income Summary
319	Dividends

Use the following information to prepare adjusting entries:

Prepaid insurance of $160 expired this month.

At the end of the month, $500 of office supplies are still available.

This months depreciation on computer equipment is $300.

Employees earned $520 of unpaid and unrecorded salaries as of month-end.

The company earned $2,100 of commissions revenue that is not yet recorded at month-end.