Ayala Architects incorporated as licensed architects on April 1, 2017. 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.
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