Req $1$ and $2$

Req $3$

Req $4$

Req $5$A

Req $5$D

Req $6$A

Req $6$B GL

Req $7$

Using account balances from Requirement $6$B$,$ prepare an unadjusted trial balance as of April $30.$

$\backslash$table$[[$ADVENTURE TRAVEL$],[$Unadjusted Trial Balance$],[$April $30],[$Account Title,,ebit,,$2],[101$: Cash,$$,79,000,,],[106$: Accounts receivable,,$11,000,,],[124$: Office supplies,,$1,800,,],[128$: Prepaid insurance,,$1,980,,],[167$: Computer equipment,,$176,000,,],[168$: Accumulated depreciation$-$Computer equipment,,,,$36,400],[209$: Salaries payable,,,,$],[307$: Common stock,$$,39,000,,],[318$: Retained earnings,,,,$142,000],[319$: Dividends,,$1,510,,],[403$: Commissions revenue,,,,$11,000],[612$: Depreciation expense$-$Computer equipment,,,,$],[622$: Salaries expense,,$1,800,,],[637$: Insurance expense,,,,$],[640$: Rent expense,,$2,500,,],[650$: Office supplies expense,,$1,800,,],[684$: Repairs expense,,$300,,],[688$: Telephone expense,,$1,100,,],[$Totals$,$$$,317,790,$$$,189,400]]$ 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 $$39,000$ cash and computer equipment worth $$40,000$ in the company in exchange for its common stock.

April $3$ The company rented furnished office space by paying $$2,500$ cash for the first month$$s $($April$)$ rent.

April $4$ The company purchased $$1,800$ of office supplies for cash.

April $10$ The company paid $$1,980$ cash for a $12-$month insurance policy. Coverage begins on April $11.$

April $14$ The company paid $$900$ cash for two weeks' salaries earned by employees.

April $24$ The company collected $$11,000$ cash for commissions revenue.

April $28$ The company paid $$900$ 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 $$1,100$ cash for this month's telephone bill.

April $30$ The company paid $$1,510$ cash in dividends.

The company's chart of accounts follows:

$101$ Cash $403$ Commissions Revenue

$106$ Accounts Receivable $612$ Depreciation Expense$$Computer Equipment

$124$ Office Supplies $622$ Salaries Expense

$128$ Prepaid Insurance $637$ Insurance Expense

$167$ Computer Equipment $640$ Rent Expense

$168$ Accumulated Depreciation$$Computer 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 $$110$ expired this month.

At the end of the month, $$600$ of office supplies are still available.

This month$$s depreciation on computer equipment is $$400.$

Employees earned $$580$ of unpaid and unrecorded salaries as of month$-$end.

The company earned $$2,300$ of commissions revenue that is not yet recorded at month$-$end.

Required:

$1.$ & $2.$ Prepare journal entries to record the transactions for April and post them to ledger accounts in Requirement $6$B GL tab. The company records prepaid and unearned items in balance sheet accounts.