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 secretaryreceptionist 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 secretaryreceptionist for the month $1,500.30 Paid $300 to Burmingham Company for accounts payable due. The company uses these accounts: Cash, Accounts Receivable, Supplies, Accounts Payable, Unearned Service Revenue, Common Stock, Service Revenue, Salaries and Wages Expense, and Rent Expense. Journalize the transactions, including explanations.