Answer:
Ayala Architects
<em>General Journal</em>
April 1
Cash $18,990 (debit)
Common Stock $18,990 (credit)
<em>Cash Received In Exchange of Common Stock</em>
April 1
Salaries Expense $1,584 (debit)
Salaries Payable $1,584 (credit)
<em>Salaries due to be Paid</em>
April 2
Rent Expense $950 (debit)
Cash $950 (credit)
<em>Rent paid in Cash</em>
April 3
Supplies $1,372 (debit)
Accounts Payable : Burmingham Company $1,372 (credit)
<em>Supplies Bought on Credit</em>
April 10
Accounts Receivable $2,005 (debit)
Service Revenue $2,005 (credit)
<em>Service Rendered on Credit</em>
April 11
Cash $739 (debit)
Deferred Revenue $739 (credit)
<em>Cash Received for Service to be rendered</em>
April 20
Cash $2,954 (debit)
Service Revenue $2,954 (credit)
<em>Cash Received for Service Rendered</em>
April 1
Salaries Payable $1,584 (debit)
Cash $1,584 (credit)
<em>Salaries paid in Cash</em>
April 30
Accounts Payable: Burmingham Company $317 (debit)
Cash $317 (credit)
<em>Payment made to Burmingham Company a Supplier</em>
Explanation:
See the journal entries and narrations that i have prepared above.