Patricia Perez incorporated as a licensed architect. During the first month of the operation of her business, these events and transactions occurred:

Apr: 1 Patricia invested \(\$ 13,000\) cash in exchange for common stock of the corporation.

1 Hired a secretary-receptionist at a salary of \(\$ 300\) per week, payable monthly.

2 Paid office rent for the month, \(\$ 800\).

3 Purchased architectural supplies on account from Halo Company, \(\$ 1,500\).

10 Completed blueprints on a carport and billed client \(\$ 900\) for services.

11 Received \(\$ 500\) cash advance from R. Welk for the design of a new home.

20 Received \(\$ 1,500\) cash for services completed and delivered to P. Donahue.

30 Paid secretary-receptionist for the month, \(\$ 1,200\).

30 Paid \(\$ 600\) to Halo Company on account.

Patricia uses these accounts: Cash, Accounts Receivable, Supplies, Accounts Payable, Unearned Revenue, Common Stock, Service Revenue, Salaries Expense, and Rent Expense.

\section*{Instructions}

(a) Journalize the transactions.

(b) Post to the ledger \(T\) accounts.

(c) Prepare a trial balance on April 30, 1998.