1. Martinez Architects incorporated as licensed architects on April 1, 2022. During the first month of the operation of the business, these events and transactions occurred:

Apr. 1		Stockholders invested $24,930 cash in exchange for common stock of the corporation.
1		Hired a secretary-receptionist at a salary of $519 per week, payable monthly.
2		Paid office rent for the month $1,246.
3		Purchased architectural supplies on account from Burmingham Company $1,800.
10		Completed blueprints on a carport and billed client $2,631 for services.
11		Received $969 cash advance from M. Jason to design a new home.
20		Received $3,878 cash for services completed and delivered to S. Melvin.
30		Paid secretary-receptionist for the month $2,076.
30		Paid $415 to Burmingham Company for accounts payable due.

Journalize the transactions. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

2. Pronghorn Corp has the following transactions during August of the current year.

Aug. 1		Issues shares of common stock to investors in exchange for $10,400.
4		Pays insurance in advance for 3 months, $1,180.
16		Receives $880 from clients for services rendered.
27		Pays the secretary $640 salary.

Journalize the transactions. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)