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.

Apr. 1 Stockholders invested $18,270 cash in exchange for common stock of the corporation.

Dr Cash 18,270

    Cr Common stock 18,270

1. Hired a secretary-receptionist at a salary of $381 per week, payable monthly.

no journal entry required

2. Paid office rent for the month $914.

Dr Rent expense 914

    Cr Cash 914

3. Purchased architectural supplies on account from Burmingham Company $1,320.

Dr Supplies 1,320

    Cr Accounts payable 1,320

10. Completed blueprints on a carport and billed client $1,929 for services.

Dr Accounts receivable 1,929

    Cr Service revenue 1,929

11. Received $711 cash advance from M. Jason to design a new home.

Dr Cash 711

    Cr Unearned service revenue 711

20. Received $2,842 cash for services completed and delivered to S. Melvin.

Dr Cash 2,842

    Cr Service revenue 2,842

30. Paid secretary-receptionist for the month $1,524.

Dr Wages expense 1,524

    Cr Cash 1,524

30. Paid $305 to Burmingham Company for accounts payable due.

Dr Accounts payable 1,320

    Cr Cash 1,320

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