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 1 2 3 Stockholders invested $26,100 cash in exchange for common stock of the corporation. Hired a secretary-receptionist at a salary of $544 per week, payable monthly. Paid office rent for the month $1,305. 10 11 Purchased architectural supplies on account from Burmingham Company $1,885. Completed blueprints on a carport and billed client $2,755 for services. Received $1,015 cash advance from M. Jason to design a new home. 20 30 Paid secretary-receptionist for the month $2,176. 30 Received $4,060 cash for services completed and delivered to S. Melvin. Paid $435 to Burmingham Company for accounts payable due.