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 $21,402 cash in exchange for common stock of the corporation.
1		Hired a secretary-receptionist at a salary of $446 per week, payable monthly.
2		Paid office rent for the month $1,070.
3		Purchased architectural supplies on account from Burlington Company $1,546.
10		Completed blueprints on a carport and billed client $2,259 for services.
11		Received $832 cash advance from J. Madison to design a new home.
20		Received $3,329 cash for services completed and delivered to M. Svetlana.
30		Paid secretary-receptionist for the month $1,784.
Journalize the transactions. Post to the ledger T-accounts.		30 Paid $357 to Burlington Company for accounts payable due.