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:

Journalize the transactions

Post to the ledger T-accounts.

Prepare a trial balance on April 30, 2014.

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