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 $18,000 cash in exchange for common stock of the corporation.
1		Hired a secretary-receptionist at a salary of $375 per week, payable monthly.
2		Paid office rent for the month $900.
3		Purchased architectural supplies on account from Burmingham Company $1,300.
10		Completed blueprints on a carport and billed client $1,900 for services.
11		Received $700 cash advance from M. Jason to design a new home.
20		Received $2,800 cash for services completed and delivered to S. Melvin.
30		Paid secretary-receptionist for the month $1,500.
30		Paid $300 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.