Sunflower Architects incorporated as licensed architects on April 1, 2010. During the first month of the operation of the business, these events and transactions occurred:

1-Apr Stockholders invested $15,000 cash in exchange for common stock of the corporation.

1 Hired a secretary-receptionist at a salary of $375 per week, payable monthly.

2 Paid office rent for the month $900.

3 Purchased architectural supplies on account from Spring Green Company $1,000.

10 Completed blueprints on a carport and billed client $1,500 for services.

11 Received $500 cash advance from J. Madison to design a new home.

20 Received $2,300 cash for services completed and delivered to M. Svetlana.

30 Paid secretary-receptionist for the month $1,500.

30 Paid $300 to Spring Green Company for accounts payable due.


(a) Journalize the transactions, including explanations. (If no entry is required type No entry for the account and 0 for the amount.)

(b) Post to the ledger T accounts.

(c) Prepare a trial balance on April 30, 2010.