Ayala Architects incorporated as licensed architects on April 1, 2022. During the first month of the operation of the business, these events and transactions occurred: 

Apr. 1 Stockholders invested $18,000 cash in exchange for common stock of the corporation. 

1 Hired a secretary-receptionist at a salary of $375 per week, payable monthly. 

2 Paid offi ce rent for the month $900. 

3 Purchased architectural supplies on account from Burmingham Company $1,300. 

10 Completed blueprints on a carport and billed client $1,900 for services. 

11 Received $700 cash advance from M. Jason to design a new home. 

20 Received $2,800 cash for services completed and delivered to S. Melvin. 

30 Paid secretary-receptionist for the month $1,500. 

30 Paid $300 to Burmingham Company for accounts payable due. 

The company uses these accounts: Cash, Accounts Receivable, Supplies, Accounts Payable, Unearned Service Revenue, Common Stock, Service Revenue, Salaries and Wages Expense, and Rent Expense. 

Instructions 

a. Journalize the transactions, including explanations. 

b. Post to the ledger T-accounts. 

c. Prepare a trial balance on April 30, 2022.