Answer:
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
