Journalize the transactions:

Date	Account and Titles	Debit	Credit

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 $21,746 cash in exchange for common stock of the corporation.

1 Hired a secretary-receptionist at a salary of $453 per week, payable monthly.

2 Paid office rent for the month $1,087. 3 Purchased architectural supplies on account from Burlington Company $1,571.

10 Completed blueprints on a carport and billed client $2,295 for services.

11 Received $846 cash advance from J. Madison to design a new home.

20 Received $3,383 cash for services completed and delivered to M. Svetlana.

30 Paid secretary-receptionist for the month $1,812. 30 Paid $362 to Burlington Company for accounts payable due.

Post to the ledger accounts:

CASH
Accounts Receivable
Supplies
Accounts Payable
Unearned Service Revenue
Common Stock
Service Revenue
Salaries and Wage Expenses
Rent Expense

Trail Balance: