Answer:
April 1 Stockholders invested $24,210 cash in exchange for common stock of the corporation.
Dr Cash 24,120
Cr Common stock 24,120
April 1 Hired a secretary-receptionist at a salary of $504 per week, payable monthly.
no journal entry required
April 2 Paid office rent for the month $1,210.
Dr Rent expense 1,210
Cr Cash 1,210
April 3 Purchased architectural supplies on account from Burmingham Company $1,748.
Dr Supplies 1,748
Cr Accounts payable 1,748
April 10 Completed blueprints on a carport and billed client $2,555 for services.
Dr Accounts receivable 2,555
Cr Service revenue 2,555
April 11 Received $941 cash advance from M. Jason to design a new home.
Dr Cash 941
Cr Deferred revenue 941
April 20 Received $3,766 cash for services completed and delivered to S. Melvin.
Dr Cash 3,766
Cr Service revenue 3,766
April 30 Paid secretary-receptionist for the month $2,016.
Dr Wages expense 2,016
Cr Cash 2,016
April 30 Paid $403 to Burmingham Company for accounts payable due.
Dr Accounts payable 403
Cr Cash 403
