Problem 3-05A (Part Level Submission) Blue Spruce 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 $26,100 cash in exchange for common stock of the corporation. 1 Hired a secretary-receptionist at a salary of $544 per week, payable monthly. 2 Paid office rent for the month $1,305. 3 Purchased architectural supplies on account from Burmingham Company $1,885. 10 Completed blueprints on a carport and billed client $2,755 for services. 11 Received $1,015 cash advance from M. Jason to design a new home. 20 30 30 Received $4,060 cash for services completed and delivered to S. Melvin. Paid secretary-receptionist for the month $2,176. Paid $435 to Burmingham Company for accounts payable due. (a) Your answer is correct. Journalize the transactions. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Apr. 1 Cash Common Stock Debit Credit 26,100 26,100 Apr. 1 no entry no entry Apr. 2 Rent Expense 1,305 Cash Apr. 3 Supplies 1,305 1,885