During the first month of operations, these events and transactions occurred for Virmani Architects Inc.:

Apr. 1 Cash of $15,000 and equipment of $6,000 was invested in the company in exchange for common shares.

1 A secretary-receptionist was hired at a monthly salary of $1,900.

2 Paid office rent for the month, $950.

3 Purchased architectural supplies on account from Halo Ltd., $1,750.

10 Completed blueprints on a carport and billed client $900.

13 Received $800 cash advance from a client for the design of a new home.

20 Received $1,500 for services performed for a client.

21 Received $500 from client for work completed and billed on April 10.

23 Received April's telephone bill for $135; due May 15.

30 Paid secretary-receptionist for the month, $1,900.

30 Paid $1,750 to Halo Ltd. on account (see April 3 transaction).

30 Paid $500 dividend.

Instructions

(a) Journalize the transactions.

(b) Using T accounts, post the April journal entries to the general ledger.