During the first month of operations, the following transactions occurred for Oriole Inc.:

Apr.	1		Invested cash of $8,000 and equipment of $6,500 in the company in exchange for common shares.
	1		Hired a secretary-receptionist at a monthly salary of $1,500.
	2		Paid office rent for the month, $750.
	3		Purchased architectural supplies on account from Halo Ltd., $1,500.
	10		Completed blueprints on a carport and billed client $1,500.
	13		Received $800 cash advance from a client for the design of a new home.
	20		Received $2,500 for services performed for a client.
	21		Received $600 from client in partial payment for work completed and billed on April 10.
	23		Received Aprils telephone bill for $135; due May 15. (Hint: Use the Utilities Expense account for telephone services.)
	25		Declared and paid $160 of dividends to shareholders.
	27		Paid 50% ($750) of the amount owed to Halo Ltd. on account. (see April 3 transaction)
	30		Paid secretary-receptionist for the month, $1,500.
	30		Paid monthly income tax instalment, $200.

Answer:

Part a (answered)

Date	General Journal	Debit	Credit
Apr.1	Cash	$8,000
	Equipment	$6,500
	Common Stock		$14,500
	(To record investment)
Apr.1	No entry on hiring of secretary
Apr.2	Rent Expense	$750
	Cash		$750
	(To record rent payment)
Apr.3	Supplies	$1,500
	Accounts Payable		$1,500
	(To record purchase of supplies)
Apr.10	Accounts Receivable	$1,500
	Service Revenue		$1,500
	(To record revenue on account)
Apr.13	Cash	$800
	Unearned Service Revenue		$800
	(To record advance for design a home)
Apr.20	Cash	$2,500
	Service Revenue		$2,500
	(To record receipt)
Apr.21	Cash	$600
	Accounts Receivable		$600
	(To record receipt of payment)
Apr.23	Utilities Expense Account	$135
	Accounts Payable		$135
	(To record utilities expense)
Apr.25	Dividends	$160
	Cash		$160
	(To record payment of dividends)
	Retained Earnings	$160
	Dividends		$160
	(To record declaration of dividends)
Apr.27	Accounts Payable	$750
	Cash		$750
	(To record payment on account)
Apr.30	Salary Expense	$1,500
	Cash		$1,500
	(To record salary)
Apr.30	Income Tax Payable or Income Tax Expense	$200
	Cash		$200
	(To record payment of income tax)

part b?

(b) Using Taccounts, post the journal entries to the general ledger. (Post entries in the order of journal entries presented in the question.) Cash >