Chambers Architects incorporated as licensed architects on April 1, 2001. During the first month of the operation of the business, these events and transactions occurred:

Apr. 1 Stockholders 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, $700.

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 $1,800 cash for services completed and delivered to P. Donahue.

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

30 Paid $800 to Halo Company on account.

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

Instructions

(a) Journalize the transactions, including explanations.

(b) Post to the ledger T accounts.

(c) Prepare a trial balance on April 30, 2001.