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 $18,450 cash in exchange for common stock of the corporation. 1 Hired a secretary-receptionist at a salary of $384 per week, payable monthly. 2 Paid office rent for the month $923. 3 Purchased architectural supplies on account from Birmingham Company $1,333. 10 Completed blueprints on a carport and billed client $1,948 for services. 11 Received $718 cash advance from M. Jason to design a new home. 20 Received $2,870 cash for services completed and delivered to S. Melvin. 30 Paid secretary-receptionist for the month $1,536. 30 Paid $308 to Birmingham Company for accounts payable due.