Patricia Perez incorporated as a licensed architect. During the first month of the operation of her business, the following events and transactions occurred.

Journalize transactions, post, April 1 Invested \(\$ 13,000\) cash in exchange for common stock. and prepare trial balance.

1 Hired a secretary-receptionist at a salary of \(\$ 300\) per week payable monthly.

2 Paid office rent for the month, \(\$ 800\).

3 Purchased architectural supplies on account from Halo Company, \(\$ 1,500\).

10 Completed blueprints on a carport and billed client \(\$ 900\) for services.

11 Received \(\$ 500\) cash advance from \(R\). Welk for the design of a new home.

20 Received \(\$ 1,500\) cash for services completed and delivered to \(P\). Donahue.

30 Paid secretary-receptionist for the month, \(\$ 1,200\).

30 Paid \(\$ 600\) to Halo Company on account.

Patricia uses the following chart of accounts: No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 201 Accounts Payable, No. 205 Unearned Fees, No. 311 Common Stock, No. 400 Fees Earned, No. 726 Salaries Expense, and No. 729 Rent Expense.

\section*{Instructions}

(a) Journalize the transactions.

(b) Post to the ledger accounts.

(c) Prepare a trial balance on April 30, 1996 .