Question

Novak 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 $18,270 cash in exchange for common stock of the corporation.
1		Hired a secretary-receptionist at a salary of $381 per week, payable monthly.
2		Paid office rent for the month $914.
3		Purchased architectural supplies on account from Burmingham Company $1,320.
10		Completed blueprints on a carport and billed client $1,929 for services.
11		Received $711 cash advance from M. Jason to design a new home.
20		Received $2,842 cash for services completed and delivered to S. Melvin.
30		Paid secretary-receptionist for the month $1,524.
30		Paid $305 to Burmingham Company for accounts payable due.

Post to the ledger T-accounts. (Post entries in the order of journal entries presented in the question.)

Answer 1

We will first pass journal for an easy understanding

Date	Account title	Debit	Credit
Apr 1	Cash	$18,270		Cash will increase so debit it
	Common stock		$18,270	common stock issued will be shown on liabilty side
Apr 1	No entry required			Hiring secretary does not require any entry
Apr 2	Rent expense	$914		Rent expense will be shown on debit side of income statement
	Cash		$914	Cash will reduce so credit it
Apr 3	Supplies	$1,320		purchased debited to income statement
	Accounts payable		$1,320	on account purchase
Apr 10	Accounts receivable	$1,929		service provided on account
	Service Revenue		$1,929	Income for the company
Apr 11	Cash	$711		cash received
	Unearned Service revenue		$711	Unearned service revenue credited for
Apr 20	Cash	$2,842
	Service revenue		$2,842
Apr 30	Salaries and wages expenses	$1,524
	cash		$1,524
Apr 30	Accounts payable	$305
	Cash		$305

T Accounts

Cash
4/1	$18,270	4/2	$914
4/11	$711	4/30	$1,524
4/20	$2,842	4/30	$305
end Bal.	$19,080
Accounts receivable
4/10	$1,929
end bal	$1,929
Supplies
4/3	$1,320
End bal	$1,320
Account payable
4/30	$305	4/3	$1,320
		end bal	1,015
Unearned service revenue
		4/11	$711
Common stock
		4/1	$18,270
Service revenue
		4/10	$1,929
		4/20	$2,842
salaries and wages expenses
4/30	$1,524
end bal	$1,524
Rent expense
4/2	$914
End Bal.	$914

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