Mathematics, 26.09.2021 19:30 DissTrack
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 $44,000 cash and computer equipment worth $20,000 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 $1,700 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 $1,200 cash for two weeks' salaries earned by employees.
April 24 The company collected $11,500 cash for commissions revenue.
April 28 The company paid $1,200 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 $1,000 cash for this month's telephone bill.
April 30 The company paid $1,590 cash in dividends.
es
The company's chart of accounts follows:
101 Cash
106 Accounts Receivable
124 Office Supplies
128 Prepaid Insurance
167 Computer Equipment
168 Accumulated Depreciation-Computer Equipment
209 Salaries Payable
307 Common Stock
318 Retained Earnings
403 Commissions Revenue
612 Depreciation Expense-Computer Equipment
622 Salaries Expense
637 Insurance Expense
640 Rent Expense
650 Office Supplies Expense
684 Repairs Expense
688 Telephone Expense
901 Income Summary
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