Ayala Architects incorporated as licensed architects on April 1, 2017. During the first month of the operation of the business, these events and transactions occurred:

Apr. 1		Stockholders invested $18,270 cash in exchange for common stock of the corporation.
1		Hired a secretary-receptionist at a salary of $381 per week, payable monthly.
2		Paid office rent for the month $914.
3		Purchased architectural supplies on account from Burmingham Company $1,320.
10		Completed blueprints on a carport and billed client $1,929 for services.
11		Received $711 cash advance from M. Jason to design a new home.
20		Received $2,842 cash for services completed and delivered to S. Melvin.
30		Paid secretary-receptionist for the month $1,524.
30		Paid $305 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.) Post to the ledger T-accounts. (Post entries in the order of journal entries presented in the question.) Prepare a trial balance on April 30, 2017.