Foyle Architects incorporated as licensed architects on April 1, 2014. 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 Burlington Company $1,300.
10		Completed blueprints on a carport and billed client $1,900 for services.
11		Received $700 cash advance from J. Madison to design a new home.
20		Received $2,800 cash for services completed and delivered to M. Svetlana.
30		Paid secretary-receptionist for the month $1,500.
30		Paid $300 to Burlington Company for accounts payable due. 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, 2014.