On April 1, 2013, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company's first month.

April 1 Nozomi invested $47,000 cash and computer equipment worth $30,000 in the company.
2 The company rented furnished office space by paying $1,700 cash for the first month's (April) rent.
3 The company purchased $1,600 of office supplies for cash.
10 The company paid $2,100 cash for the premium on a 12-month insurance policy. Coverage begins on April 11.
14 The company paid $900 cash for two weeks' salaries earned by employees.
24 The company collected $10,000 cash on commissions from airlines on tickets obtained for customers.
28 The company paid $900 cash for two weeks' salaries earned by employees.
29 The company paid $300 cash for minor repairs to the company's computer.
30 The company paid $1,350 cash for this month's telephone bill.
30 Nozomi withdrew $1,600 cash from the company for personal use.

The company's chart of accounts follows:

101 Cash 405 Commissions Earned
106 Accounts Receivable 612 Depreciation Expense-Computer Equip.
124 Office Supplies 622 Salaries Expense
128 Prepaid Insurance 637 Insurance Expense
167 Computer Equipment 640 Rent Expense
168 Accumulated Depreciation-Computer Equip. 650 Office Supplies Expense
209 Salaries Payable 684 Repairs Expense
301 J. Nozomi, Capital 688 Telephone Expense
302 J. Nozomi, Withdrawals 901 Income Summary

Use the following information:

a. Two-thirds (or $117) of one month's insurance coverage has expired.
b. At the end of the month, $700 of office supplies are still available.
c. This month's depreciation on the computer equipment is $300.
d. Employees earned $470 of unpaid and unrecorded salaries as of month-end.
e. The company earned $2,400 of commissions that are not yet billed at month-end.

1.The general ledger and all the necessary accounts are provided in Part 6.2. Post all journal entries, adjusting entries and closing entries to the general ledger given in Part 6.2

2. Prepare journal entries to record the transactions for April and post them to the ledger accounts in Part 6.2. The company records prepaid and unearned items in balance sheet accounts.

3.Using account balances from part 6.2, prepare an unadjusted trial balance as of April 30.

4.Journalize the adjusting entries for the month and then post to section 6.2. (Do not round intermediate calculations.)

5.1 Prepare the income statement for the month of April 30, 2013.

5.2 Prepare the statement of owner's equity for the month of April 30, 2013.

5.3 Prepare the balance sheet at April 30, 2013.

6.1 Prepare journal entries to close the temporary accounts and then post to section 6.2.

6.2 Post the journal entries to the ledger.