Problem 3-5A

Ayala Architects incorporated as licensed architects on April 1, 2017. During the first month of the operation of the business, these events and transactions occurred:

Apr. 1		Stockholders invested $27,000 cash in exchange for common stock of the corporation.
1		Hired a secretary-receptionist at a salary of $562 per week, payable monthly.
2		Paid office rent for the month $1,350.
3		Purchased architectural supplies on account from Burmingham Company $1,950.
10		Completed blueprints on a carport and billed client $2,850 for services.
11		Received $1,050 cash advance from M. Jason to design a new home.
20		Received $4,200 cash for services completed and delivered to S. Melvin.
30		Paid secretary-receptionist for the month $2,248.
30		Paid $450 to Burmingham Company for accounts payable due.

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	Debit	Credit
Apr. 1Apr. 2Apr. 3Apr. 10Apr. 11Apr. 20Apr. 30
Apr. 1Apr. 2Apr. 3Apr. 10Apr. 11Apr. 20Apr. 30
Apr. 1Apr. 2Apr. 3Apr. 10Apr. 11Apr. 20Apr. 30
Apr. 1Apr. 2Apr. 3Apr. 10Apr. 11Apr. 20Apr. 30
Apr. 1Apr. 2Apr. 3Apr. 10Apr. 11Apr. 20Apr. 30
Apr. 1Apr. 2Apr. 3Apr. 10Apr. 11Apr. 20Apr. 30
Apr. 1Apr. 2Apr. 3Apr. 10Apr. 11Apr. 20Apr. 30
Apr. 1Apr. 2Apr. 3Apr. 10Apr. 11Apr. 20Apr. 30
Apr. 1Apr. 2Apr. 3Apr. 10Apr. 11Apr. 20Apr. 30

SHOW LIST OF ACCOUNTS
LINK TO TEXT LINK TO TEXT LINK TO TEXT

Post to the ledger T-accounts. (Post entries in the order of journal entries presented in the question.)

Cash
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
Accounts Receivable
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
Supplies
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
Accounts Payable
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
Unearned Service Revenue
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
Common Stock
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
Service Revenue
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
Salaries and Wages Expense
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
Rent Expense
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.
4/14/24/34/104/114/204/30Bal.		4/14/24/34/104/114/204/30Bal.

SHOW LIST OF ACCOUNTS
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Prepare a trial balance on April 30, 2017.

AYALA ARCHITECTS INC. Trial Balance For the Year Ended April 30, 2017For the Month Ended April 30, 2017April 30, 2017
	Debit	Credit
	$	$
	$	$