Answer and Explanation:
The Journal entry is shown below:-
1. Cash Dr, $26,100
To Common stock $26,100
(Being Cash in exchange of common stock is recorded)
2. No Journal Entry is required
3. Office rent expenses Dr, $1,305
To cash $1,305
(Being is office rent is recorded)
4. Accounts receivable Dr, $1,885
To Accounts payable $1,885
(Being architectural supplies is recorded)
5. Accounts receivable Dr, $2,755
To Service revenue $2,755
(Being service revenue is recorded)
6. Cash Dr, $1,015
To Unearned revenue $1,015
(Being cash is recorded)
7. Cash Dr, $4,060
To Service revenue $4,060
(Being cash is recorded)
8. Salary expenses Dr, $2,176
To Cash $2,176
(Being salary expenses is recorded)
9.Accounts payable Dr, $435
To Cash $435
(Being accounts payable is recorded)
