On April 1, Jiro Nozomi created a new travel agency, Adventure Travel. The following transactions occurred during the company’s first month. April 1 Nozomi invested $48,000 cash and computer equipment worth $25,000 in the company in exchange for common stock.
2 The company rented furnished office space by paying $1,500 cash for the first month’s (April) rent.
3 The company purchased $1,600 of office supplies for cash. 10 The company paid $2,000 cash for the premium on a 12-month insurance policy. Coverage begins on April 11.
14 The company paid $1,400 cash for two weeks' salaries earned by employees.
24 The company collected $15,000 cash for commissions earned.
28 The company paid $1,400 cash for two weeks' salaries earned by employees.
29 The company paid $450 cash for minor repairs to the company's computer.
30 The company paid $1,000 cash for this month's telephone bill.
30 The company paid $1,500 cash in dividends.

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 Common Stock 688 Telephone Expense
302 Dividends 901 Income Summary

Required:
Create: Chart of Accounts, General Ledger, General Journal, Unadjusted Trial Balance, Adjusted Trial Balance, Post-Closing Trial Balance, Income Statement, Statement of Retained Earnings, Balance Sheet.