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.

Post to the ledger T-accounts. (Post entries in the order of journal entries presented in the question.)

Cash Supplies Accounts Payable Unearned Service Revenue Common Stock Salaries and Wages Expense Rent Expense