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 $23,040 cash in exchange for common stock of the corporation.

1 Hired a secretary-receptionist at a salary of $480 per week, payable monthly.

2 Paid office rent for the month $1,152.

3 Purchased architectural supplies on account from Burmingham Company $1,664.

10 Completed blueprints on a carport and billed client $2,432 for services.

11 Received $896 cash advance from M. Jason to design a new home.

20 Received $3,584 cash for services completed and delivered to S. Melvin.

30 Paid secretary-receptionist for the month $1,920.

30 Paid $384 to Burmingham Company for accounts payable due.

Post to the ledger T-accounts