April 1 nozomi invested $33,000 cash and computer equipment worth $35,000 in the company in exchange for common stock.2 the company rented furnished office space by paying $2,100 cash for the first month’s (april) rent.3 the company purchased $1,100 of office supplies for cash.10 the company paid $2,300 cash for the premium on a 12-month insurance policy. coverage begins on april 11.14 the company paid $1,700 cash for two weeks' salaries earned by employees.24 the company collected $11,000 cash on commissions from airlines on tickets obtained for customers.28 the company paid $1,700 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 $1,000 cash for this month's telephone bill.30 the company paid $1,800 cash in dividends. the company's chart of accounts follows: 101 cash 405 commissions earned106 accounts receivable 612 depreciation expense—computer equip.124 office supplies 622 salaries expense128 prepaid insurance 637 insurance expense167 computer equipment 640 rent expense168 accumulated depreciation—computer equip. 650 office supplies expense209 salaries payable 684 repairs expense307 common stock 688 telephone expense318 retained earnings 901 income summary319 dividends use the following information in part 4: a. two-thirds (or $128) of one month’s insurance coverage has expired. b. at the end of the month, $500 of office supplies are still available. c. this month’s depreciation on the computer equipment is $600.d. employees earned $450 of unpaid and unrecorded salaries as of month-end. e. the company earned $1,900 of commissions that are not yet billed at month-end.(i have already completed part 4 - this is just to give you all the question information)prepare journal entries to close the temporary accounts and then post to section 6.2.april 30 - record the entry to close revenue account(s).april 30 - record the entry to close expense account(s).april 30 - record the entry to close income summary account. april 30 - record the entry to close the dividends account. post the journal entries to the ledger. general ledger accounts - cashaccounts receivableoffice supplyprepaid insurancecomputer equipmentaccumulated depreciation - computer equipmentsalaries payblecommon stockretained earneddepreciation expense - computer equipmentsalaries expenseinsurrance expenserent expenseoffice supply expenserepairs expensetelephone expenseincome summary