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 $18,270 cash in exchange for common stock of the corporation.1 hired a secretary-receptionist at a salary of $381 per week, payable monthly.2 paid office rent for the month $914.3 purchased architectural supplies on account from burmingham company $1,320.10 completed blueprints on a carport and billed client $1,929 for services.11 received $711 cash advance from m. jason to design a new home.20 received $2,842 cash for services completed and delivered to s. melvin.30 paid secretary-receptionist for the month $1,524.30 paid $305 to burmingham company for accounts payable due. ayala architects incorporated as licensed architecayala architects incorporated as licensed architec 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.)post to the ledger t-accounts. (post entries in the order of journal entries presented in the question.)prepare a trial balance on april 30, 2017.

Match the various steps in the creative process undertaken by the ad agency for developing the campaign for wpu, to the steps in young's model of the creative process.creative process in developing wpu's campaignyoung's modelafter intensive analysis of the data and several rounds of brainstorming, the agency executives decided to take a break from this project (the wpu campaign), and instead work on a different client's project before tackling the wpu project again.using a combination of animatics and storyboards, the ad agency conducted research with a representative sample of sixty target consumers to pretest the campaign theme and the creative execution.during a brainstorming session in the creative department, a copywriter's suggestion for a slogan for wpu was recognized as an excellent central idea that could drive the campaign for wpu.the account planning, account management and creative departments at the ad agency had a series of meetings and brainstorming sessions to discuss the creative brief and the results of all the primary and secondary research done with the target consumers.the account planning and the account management groups at the ad agency conducted primary research with a representative sample of the target segment and also studied secondary research data to gain insights required for the campaign development process.

Salaries are $4,500 per week for five working days and are paid weekly at the end of the day fridays. the end of the month falls on a thursday. the accountant for dayton company made the appropriate accrual adjustment and posted it to the ledger. the balance of salaries payable, as shown on the adjusted trial balance, will be a (assume that there was no beginning balance in the salaries payable account.)

For the year ended december 31, a company has revenues of $323,000 and expenses of $199,000. the company paid $52,400 in dividends during the year. the balance in the retained earnings account before closing is $87,000. which of the following entries would be used to close the dividends account?