Culver 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 $26,910 cash in exchange for common stock of the corporation.
1 Hired a secretary-receptionist at a salary of $561 per week, payable monthly.
2 Paid office rent for the month $1,345.
3 Purchased architectural supplies on account from Burmingham Company $1,943.
10 Completed blueprints on a carport and billed client $2,840 for services.
11 Received $1,046 cash advance from M. Jason to design a new home.
20 Received $4,186 cash for services completed and delivered to S. Melvin.
30 Paid secretary-receptionist for the month $2,244.
30 Paid $448 to Burmingham Company for accounts payable due.

Requied:
Journalize the transactions

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

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