Towne Architects incorporated as licensed architects on April 1, 2012. During the first month of the operation of the business, these events and transactions occurred:

Apr. 1 Stockholders invested $18,000 cash in exchange for common stock of the corporation.

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

Apr. 2 Paid office rent for the month $900.

Apr. 3 Purchased architectural supplies on account from Spring Green Company $1,300.

Apr. 10 Completed blueprints on a carport and billed client $1,900 for services.

Apr. 11 Received $700 cash advance from J. Madison to design a new home.

Apr. 20 Received $2,800 cash for services completed and delivered to M. Svetlana.

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

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

The company uses these accounts: Cash, Accounts Receivable, Supplies, Accounts Payable, Unearned Service Revenue, Common Stock, Service Revenue, Salaries and Wages Expense, and Rent Expense.


(a) Journalize the transactions, including explanations.

(b) Post to the ledger T accounts.

(c) Prepare a trial balance on April 30, 2012.