Sheffeld Architects incorporated as licensed architects on April 1,2025. During the first month of the operation of the business, these events and transactions occurred: Apr.1 Stockholders invested $21,420 cash in exchange for common stock of the corporation. 1 Hired a secretary-receptionist at a salary of $446 per week, payable monthly. 2 Paid office rent for the month $1,071 3 Purchased architectural supplies on account from Burmingham Company \$1.547. 10 Completed blueprints on a carport and billed elient $2.261 for services 11 Recelved $833 cash advance from M Jason to design a new home. 20 Recelved $3,332 eash for services completed and delivered to S. Melvin. 30 Paid secretary-receptionist for the month $1.784. 30. Pald $357 to Burmingham Company for accounts payable due. Journalize the transactions. If no entry is required, select "No Entry" for the occount titles ond enter O for the dmounts. Credit occount titles are cutomotically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem, List dil debit entries before credit entriex) Date Account Tities and Explanation Debit Credit (Issued shares of stock for cash) (Hired a secretary-receptionist) (Paid monthly salary) (3) (Paid Burmingham Company on account) Post to the ledger T-accounts and determine month-end balances. (Post entries in the order of journal entries presented in the previous part.) Accounts Payable Unearned Service Revenue Common Stock Service Revenue Salaries and Wages Expense Salaries and Wages Expense Rent Expense eTextbook and Media SHEFFIELD ARCHITECTS INC. Trial Balance \begin{tabular}{|l|l|} \hline Trial Balance & Cebit \\ \hline \end{tabular}