Mahon Consultants Pty Ltd opened as licensed architects on 1 April 2015. During the first month of the operation of the business, these events ad transactions occurred: 

Apr. 1 Shareholder invested $76,500 cash in exchange for shares 1 Hired a personal assistant at a salary of $5850 a month, payable monthly. 

        2 Paid office rent for the month, $2850 

        3 Purchased drawing supplies on account from Speedy Supplies Ltd, $7650 

       10 Completed a contract and invoiced client $4050 for services. 

        11 Received $1650 cash advance from R Welk for the design of an extension 

        20 Received $9450 cash for services completed for P. Donahue 

        30 Paid assistant for the month, $5850 

        30 Paid $3450 owed to Speedy Supplies Ltd.Mahon Consultants Pty Ltd uses these accounts. Cash (no. 100), Accounts Receivable (no.110), Supplies (no. 115), Accounts Payable (no. 200), Revenue Received in Advance (no.209), Share Capital (no.300) Service Revenue (no. 400), Salaries Expense (no.500), and Rent Expense (no. 510). 

Required:

(a) Journalise the transactions Include narrations.

(b) Post to the ledger T accounts. 

(c) Prepare a trial balance on 30 April 2015.