Answer:
April 1 Stockholders invested $26,910 cash in exchange for common stock of the corporation.
Dr Cash 26,910
Cr Common stock 26,910
April 1 Hired a secretary-receptionist at a salary of $561 per week, payable monthly.
no journal entry required
April 2 Paid office rent for the month $1,345.
Dr Rent expense 1,345
Cr Cash 1,345
April 3 Purchased architectural supplies on account from Burmingham Company $1,943.
Dr Supplies 1,943
Cr Accounts payable 1,943
April 10 Completed blueprints on a carport and billed client $2,840 for services.
Dr Accounts receivable 2,840
Cr Service revenue 2,840
April 11 Received $1,046 cash advance from M. Jason to design a new home.
Dr Cash 1,046
Cr Unearned revenues 1,046
April 20 Received $4,186 cash for services completed and delivered to S. Melvin.
Dr Cash 4,186
Cr Service revenue 4,186
April 30 Paid secretary-receptionist for the month $2,244.
Dr Wages expense 2,244
Cr Cash 2,244
April 30 Paid $448 to Burmingham Company for accounts payable due.
Dr Accounts payable 448
Cr Cash 448
