Problem 3-05A Whispering Winds 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 $19,890 cash in exchange for common stock of the corporation. 1 Hired a secretary-receptionist at a salary of $414 per week, payable monthly. 2 Paid office rent for the month $995. 3 Purchased architectural supplies on account from Burmingham Company $1,437. 10 Completed blueprints on a carport and billed client $2,100 for services. 11 Received $774 cash advance from M. Jason to design a new home. 20 Received $3,094 cash for services completed and delivered to S. Melvin. 30 Paid secretary-receptionist for the month $1,656. 30 Paid $332 to Burmingham Company for accounts payable due. Journalize the transactions. (If no entry is required, select "No entry" for the account titles and enter o 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 Apr. 1 Account Titles and Explanation Debit Credit Cash 1989 Common Stock 1989 Apr. 1 $ Apr. 2 Office rent expens Cash 414 Apr. 3 Supplies Expense 1437 Account Payable 1437 Apr. 10 Accounts Receival 2100 Service Revenue 2100 174 Apr. 114 Cash Unearned Reven 774 Apr. 204 Cash 3094 Service Revenue 3094 Apr. 304 Salary Expense 165 Cash 165 Apr. 304 Accounts Receival 332 Cash 332 SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO VIDEO Cash 4/14 4/14 4/ 24 4/34 Accounts Receivable 4/104 4/11 Supplies 4/3 4 4/3 4 Accounts Payable Unearned Service Revenue 4/30 Common Stock Service Revenue Salaries and Wages Expense 4/30 - Rent Expense Prepare a trial balance on April 30, 2022. WHISPERING WINDS ARCHITECTS INC. Trial Balance For the Year Ended April 30, 2022 9 Debit Credit Cash Common Stock Office Rent Supplies Account Recievab Account payable salary expense Service revenue Unearned revenue $__ $