Date Account Titles and Explanation Debit Credit

$1.$ 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.

$1$

$2.$ Paid office rent for the month $$900.$

$2$

$3.$ Purchased architectural supplies on account from Burmingham Company $$1,300.$

$3$

$10.$ Completed blueprints on a carport and billed client $$1,900$ for services.

$10$

$11.$ Received $$700$ cash advance from M$.$ Jason to design a new home.

$11$

$20.$ Received $$2,800$ cash for services completed and delivered to S$.$ Melvin.

$20$

$30.$ Paid secretary$-$receptionist for the month $$1,500.$

$30$

Date Account Titles and Explanation Debit Credit

$30.$ Paid $$300$ to Burmingham Company for accounts payable due.