Ayayai 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 $18,360 cash in exchange for common stock of the corporation.
1 Hired a secretary-receptionist at a salary of $383 per week, payable monthly.
2 Paid office rent for the month $918.
3 Purchased architectural supplies on account from Burmingham Company $1,326.
10 Completed blueprints on a carport and billed client $1,938 for services.
11 Received $714 cash advance from M. Jason to design a new home.
20 Received $2,856 cash for services completed and delivered to S. Melvin.
30 Paid secretary-receptionist for the month $1,532.
30 Paid $306 to Burmingham Company for accounts payable due.
Journalize the transactions.