Marigold Architects incorporated as licensed architects on April 1, 2022. During the first month of the operation of the business, these events and transactions occurred:

Apr. 1		Stockholders invested $18,990 cash in exchange for common stock of the corporation.
1		Hired a secretary-receptionist at a salary of $396 per week, payable monthly.
2		Paid office rent for the month $950.
3		Purchased architectural supplies on account from Burmingham Company $1,372.
10		Completed blueprints on a carport and billed client $2,005 for services.
11		Received $739 cash advance from M. Jason to design a new home.
20		Received $2,954 cash for services completed and delivered to S. Melvin.
30		Paid secretary-receptionist for the month $1,584.
30		Paid $317 to Burmingham Company for accounts payable due.

Prepare a trial balance on April 30, 2022.