(Solved by Humans)-Problem 3-7 Applying the accounting cycle LO P1, P2, P3, P4, P5 April 1, 2013, Jiro Nozomi created...

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Problem 3-7 Applying the accounting cycle LO P1, P2, P3, P4, P5 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 $30,000 cash and computer equipment worth $20,000 in the company.  2 The company rented furnished office space by paying $1,800 cash for the first month's (April) rent.  3 The company purchased $1,000 of office supplies for cash.  10 The company paid $2,400 cash for the premium on a 12-month insurance policy. Coverage begins on April 11.  14 The company paid $1,600 cash for two weeks' salaries earned by employees.  24 The company collected $8,000 cash on commissions from airlines on tickets obtained for customers.  28 The company paid $1,600 cash for two weeks' salaries earned by employees.  29 The company paid $350 cash for minor repairs to the company's computer.  30 The company paid $750 cash for this month's telephone bill.  30 Nozomi withdrew $1,500 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  Using account balances from part 6.2, prepare an unadjusted trial balance as of April 30.  ADVENTURE TRAVEL  Unadjusted Trial Balance  April 30, 2013  Account Title Debit Credit  101: Cash $27,000 106: Accounts receivable 124: Office supplies 1,000 128: Prepaid insurance 2,400 167: Computer equipment 20,000 168: Accumulated depreciation— Computer equipment 209: Salaries payable 301: J. Nozomi, Capital 50,000  302: J. Nozomi, Withdrawals 1,500 405: Commissions earned 8,000  612: Depreciation expense— Computer equipment 622: Salaries expense 3,200 637: Insurance expense 640: Rent expense 1,800  650: Office supplies expense 684: Repairs expense 350 688: Telephone expense 750 Total $58,000 $58,000  How to get the Cash Debit $27,000, why is not 30,000?Would someone explaine this?This is Aaccounting question