Ayala Architects incorporated as licensed architects on April 1, 2022. 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.

Ayala Architects incorporated as licensed architects on April 1, 2022. During the first month of the operation of the business, these events and transactions occurred: Stockholders invested $18,000 cash in exchange for common stock of the corporation. Apr. 1 1 Hired a secretary-receptionist at a salary of $375 per week, payable monthly. Paid office rent for the month $900. 2 Purchased architectural supplies on account from Burmingham Company $1,300. 3 Completed blueprints on a carport and billed client $1,900 for services. 10 Received $700 cash advance from M. Jason to design a new home. 11 Received $2,800 cash for services completed and delivered to S. Melvin. 20 Paid secretary-receptionist for the month $1,500. 30 Paid $300 to Burmingham Company for accounts payable due. 30 Post to the ledger T-accounts. (Post entries in the order of journal entries presented in the question.) Cash 4/1 18000 4/2 + 900 4/30 4/11 + 1500 700 4/20 + 2800 4/30 + 300 Bal. + 2700 Bal. 21500 Accounts Receivable 4/10 + 1900 1900 Bal. Supplies 4/3 + 1300 Bal. + 1300 Accounts Payable 4/30 + 4/3 + 300 1300 Bal. + 100 Unearned Service Revenue 4/11 700 Bal. + 700 Common Stock 4/1 + 18000 Bal. + 18000 Service Revenue 4/10 + 1900 4/20 2800 Bal. + 4700 Salaries and Wages Expense 4/1 + 4/30 + 1500 375 Bal. + 375 Rent Expense 4/2 + 900 Bal. + 900