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 $22,500 cash in exchange for common stock of the corporation.
1		Hired a secretary-receptionist at a salary of $469 per week, payable monthly.
2		Paid office rent for the month $1,125.
3		Purchased architectural supplies on account from Burmingham Company $1,625.
10		Completed blueprints on a carport and billed client $2,375 for services.
11		Received $875 cash advance from M. Jason to design a new home.
20		Received $3,500 cash for services completed and delivered to S. Melvin.
30		Paid secretary-receptionist for the month $1,876.
30		Paid $375 to Burmingham Company for accounts payable due.

Journalize the transactions. (If no entry is required, write "No entry" for the account titles and enter 0 for the amounts.)

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.

Journalize the tran ctions. (If no entry is 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. Account Titles and Explanation Debit L IL