Ayayai 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 $18,360 cash in exchange for common stock of the corporation. 1 Hired a secretary-receptionist at a salary of $383 per week, payable monthly. 2 Paid office rent for the month $918. 3 Purchased architectural supplies on account from Burmingham Company $1,326. 10 Completed blueprints on a carport and billed client $1,938 for services. 11 Received $714 cash advance from M. Jason to design a new home. 30 30 2220 Received $2,856 cash for services completed and delivered to S. Melvin. Paid secretary-receptionist for the month $1,532. Paid $306 to Burmingham Company for accounts payable due. 4/1 Cash 18,360 4/2 918 4/11 V 714 4/30 1,532 4/20 2,856 4/30~ 306 4/30 4/10 Accounts Receivable 1,938 4/30 4/3 Supplies 4/30 V 4/30 Accounts Payable 4/3 4/30 Unearned Service Revenue 4/11 4/30 Common Stock 4/1 4/30 Service Revenue 4/10 4/20 4/30 Service Revenue 4/10 4/20 V 4/30 Salaries and Wages Expense 4/2 4/30 Rent Expense 4/30~